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Indirect Tax

HMRC scores Supreme Court VAT victory over Hotel La Tour

Hotel La Tour had argued that VAT should be recoverable as a result of proceeds being used for a taxable business activity

Sam Sholli, December 17 2025

Illuminated map of southern Europe, focusing on Italy

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Italy: Guide to cross-border transactions, APAs, and exchange of information

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyse Italy’s cross-border tax and transfer pricing rules under DAC3 and DAC8

Federico Vincenti, December 17 2025

Portuguese flag flying on a castle in Lisbon

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Beyond ‘magic certificates’: substance over form reinforced in cross-border pension fund taxation

A recent ruling curbs formalistic proof requirements in EU cross-border pension fund taxation while strengthening the substance over form and ‘equality of arms’ concepts, say João Rodrigues, Liliana Piedade, and Francisco Ludovino Reis of Cuatrecasas

João Rodrigues, December 17 2025

Direct Tax

EY recruits provided AI training but still taught ‘old way’

Tax professionals are still going to be needed, but AI will make it easier for them than starting from zero, EY’s global tax disputes leader Luis Coronado tells ITR

Sam Sholli, December 17 2025

Direct Tax

KPMG reports 7.5% tax and legal services revenue increase

AI and assisting clients with navigating global tax reform contributed to the uptick in turnover, the firm said

Sam Sholli, December 16 2025

Direct Tax

US Treasury secretary eyes pillar two deal finalisation this week

In a post on X, Scott Bessent urged dissenting countries to the US/OECD side-by-side arrangement to ‘join the consensus’ to get a deal over the line

Tom Baker, December 16 2025

A haystack in a field, set against a sunset

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Management PEs in Portugal: finding a needle in a haystack?

Tiago Marreiros Moreira and Francisca de Landerset of VdA explain the challenges of attributing profits to a management permanent establishment in Portugal, highlighting OECD guidance, board member activities, and documentation requirements for compliance

Tiago Marreiros Moreira, December 15 2025

Direct Tax

Winston & Strawn and Taylor Wessing merger confirmed, new brand unveiled

A new transatlantic firm under the name of Winston Taylor is expected to go live in May 2026 with more than 1,400 lawyers and 20 offices

Noemi Distefano, December 15 2025

Italian and EU flags on balcony with frescoes behind

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EU administrative cooperation in taxation: Italy’s implementation of DAC8 at a glance

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici examine key issues in Italy’s transposition of DAC8 and the challenges posed by technological transformation in the digital economy

Paolo Ludovici, December 15 2025

Direct Tax

Italy’s opaque tax system underlies in-house discontent, advisers say

As ITR’s exclusive data uncovers in-house dissatisfaction with case management, advisers cite Italy’s arcane tax rules

Tom Baker, December 15 2025

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