ITR Search | International Tax Review

Court ruling could facilitate recovery of Spanish municipal capital gains tax payments

The wait is almost over for the Spanish real estate sector, which is seeking clarity on the municipal capital gains tax (IIVTNU) charged on the transfer of urban land.

December 30 2016

Croatia's transfer pricing rules

Transactions involving a Croatian entity are subject to transfer pricing (TP) rules that are mainly in line with international standards, but taxpayers should be aware of the regulations.

December 29 2016

ECJ's ruling on Spanish state aid case offers clues to Apple

The European Court of Justice (ECJ) ruling on Spanish tax incentives for multinationals may prove crucial to Apple’s €13 billion ($14.8 billion) tax battle over illegal state aid.

Anjana Haines, December 22 2016

Grant Thornton UK adds VAT specialist to its partnership

Grant Thornton is strengthening its UK tax department with the addition of new partner Vincent McCullagh.

Lena Angvik, December 21 2016

Romania to introduce EU Anti-Tax Avoidance Directive two years early

Romania plans to introduce rules in the EU Anti-Tax Avoidance Directive (ATAD) two years before the EU's required effective date.

December 21 2016

Long-term benefits of first India-US bilateral APA

India and the US agreed on the terms and conditions of the first bilateral advance pricing agreement (APA) between the two countries in October, but how will this impact companies in the future?

Lena Angvik, December 21 2016

Spain targets large companies to boost tax revenues

With the political logjam in Spain now cleared and a new government in situ, Royal Decree-Law 3/2016 ushers in a raft of tax amendments to see the year out with the aim of consolidating public finances.

December 21 2016

New tax regime for individuals transferring their residence to Italy

Individuals transferring their tax residence to Italy may benefit from new tax regimes being introduced in Italy. Nicola Saccardo, a partner at Maisto e Associati, explains the changes that apply to high-net worth individuals and skilled employees.

December 21 2016

Gattai Minoli Agostinelli & Partners adds two new professionals

Italian firm Gattai Minoli Agostinelli & Partners has strengthened its tax practice with the addition of Cristiano Garbarini as a partner and Alban Zaimaj as an associate.

Lena Angvik, December 20 2016

Suitable TP documents could prevent penalties in Italy: But what is “suitable”?

Multinationals with activities in Italy can get rid of penalties for tax avoidance if they opt to supply the Italian revenue authorities with comprehensive transfer pricing (TP) documents supporting their group’s TP policies. Antonella Della Rovere and Federico Vincenti of Valente Associati GEB Partners explain how this works in practice.

December 20 2016

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