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Transfer Pricing

AI will power HMRC’s continued quest for TP revenue, advisers suggest

Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest

Sam Sholli, March 26 2026

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Royalty classification in India: decoding ‘information concerning knowledge, experience or skill’

Several key rulings clarify the taxation of cross-border payments as royalties with respect to ‘information concerning industrial, commercial or scientific experience’, say S Vasudevan, Prachi Bhardwaj, and Prakhar Pandey of Lakshmikumaran & Sridharan

S Vasudevan, March 26 2026

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Direct Tax

Clients laud Indian tax advisers’ technical knowledge amid legislative upheaval

Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found

Tom Baker, March 26 2026

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Canada’s elimination of the TP nonrecognition and replacement rule: implications for taxpayers

Ross Harris of Doane Grant Thornton explains how Canadian transfer pricing amendments increase recharacterisation risk and heighten the need for robust documentation and transaction design

Ross Harris, March 25 2026

Indirect Tax

Brazil’s tax reform: how the IBS impacts municipalities

Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes

Wesley Fragas, March 25 2026

Indirect Tax

‘Welcome clarification’: experts dissect CJEU loyalty programme VAT ruling

While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions

Sam Sholli, March 25 2026

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The strategic rise of tax in AI-driven e-commerce

Sal Visca of Vertex explains why tax professionals and authorities must evolve to keep pace with developments such as AI-executed transactions and real-time reporting

Sal Visca, March 24 2026

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Direct Tax

Brazilian MNEs struggling to align pillar two with domestic tax incentives

While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard

Sam Sholli, March 24 2026

Direct Tax

Guinevere Moore on balancing tax litigation with childcare and ‘paying it forward’

Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series

March 24 2026

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