Sponsored

Álvaro de la Cueva and Salvador Pastoriza of Garrigues review the Spanish Supreme Court rulings where non-resident investment funds won an important battle.

Sérgio Vasques of Lobo Vasques considers a CJEU decision on the ‘effective use and enjoyment’ rule and the impact on the telecommunications industry.

The New Zealand government has announced a housing package containing significant tax reforms. Fred Ward and Isabelle Collins of Russell McVeagh discuss the key policy measures.

Loreto Pelegrí of PwC provides an overview of the tax treatment of client computing services in Chile.

Konstantinos Nanopoulos, Victoria Iliopoulou and Nicholas Demiroglou of TaxExperts Group discuss the status of transfer pricing legislation in Cyprus compared to other EU countries.

Vasiliki Tzourmana of EY discusses whether the new e-commerce rules will simplify the process or be an additional burden for distance sellers.

Bruno Santo and Pedro Buffolo of Finocchio & Ustra consider the challenges and complexities of the Brazilian tax system and opportunities for the future.

Brazilian municipalities are charging property taxes from financial institutions in connection to mortgage financings. Lavinia Junqueira and Diego Enrico Peñas of Junqueira Ie Advogados consider why this approach may be ‘killing the goose that lays the golden eggs’.

Bruno Santo e Pedro Buffolo do Finocchio & Ustra abordam os desafios e complexidades do sistema tributário brasileiro.