Sam Sholli

Senior Reporter ITR

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Direct Tax

This week in tax: US public CbCR opposition caused $475bn tax loss, report claims

The US itself was the biggest loser of tax revenue to American multinationals’ profit shifting, the Tax Justice Network reported; in other news, firms made key tax hires

Sam Sholli, November 07 2025
Transfer Pricing

UN TP database proposal is flawed, experts argue

Identifying who will bear the costs and concerns around confidentiality are issues yet to be resolved, advisers say

Sam Sholli, November 06 2025
Indirect Tax

This month in indirect tax: Trump’s Supreme Court tariff showdown begins

The president described it as ‘one of the most important cases in the history of our country’; in other news, Portugal established a VAT group regime

Sam Sholli, November 05 2025
Direct Tax

AI will see most advisory firms shrink: in-house tax leader

AI will mean fewer entry-level roles in tax but also the emergence of new jobs, according to tax expert Isabella Barreto

Sam Sholli, November 03 2025
Direct Tax

This week in tax: US reportedly concedes ground in pillar two side-by-side talks

The US’s GILTI regime will not be forced upon American multinationals in foreign jurisdictions, Bloomberg has reported; in other news, Ropes & Gray hired two tax partners from Linklaters

Sam Sholli, October 31 2025
Direct Tax

ATO releases updated APA instructions, warns of 'collateral issues'

APAs should provide a pragmatic means to agree to an arm's-length outcome for an Australian entity and for the ATO, the tax authority said

Sam Sholli, October 30 2025