Sponsored

Jun Au and Eddie Ahn of DLA Piper Australia analyse the Australian Taxation Office’s framework for applying the third-party debt test and debt deduction creation rules under the country’s new thin capitalisation regime

Taxpayers may have to refine their approach in staving off tax controversy. A podcast held by ITR in collaboration with CMS explains why audits and tax litigation may never be the same

Fernando Matesanz of Spanish VAT Services explains how EU VAT rules classify digital platforms as deemed suppliers when they act in their own name, outlining the legal, economic, and practical implications

Edouard Authamayou of Deloitte Luxembourg explains an Administrative Tribunal ruling that clarifies the distinction between modification requests and formal tax claims, highlighting procedural requirements for taxpayers submitting claims to the grand duchy’s tax authorities

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Rafał Kran and Janina Fornalik of MDDP analyse the introduction of the JPK CIT and e-invoicing, outlining how companies should prepare for sweeping digital reporting and compliance changes

The EU’s tax decluttering and simplification agenda promises reduced compliance burdens but risks new complexity without careful coordination, says Francisca Marabuto Tavares of Morais Leitão, Galvão Teles, Soares da Silva & Associados

Join Deloitte and insightsoftware on November 4 for a free ITR webinar exploring how operational transfer pricing transformation can streamline data, improve compliance, and integrate business and financial processes across multinational organisations

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges