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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Luca Tortorella of Gatti Pavesi Bianchi Ludovici highlight two recent Italian tax court decisions regarding admissibility to mutual agreement procedures where the double taxation derives from self-adjustments rather than formal assessments
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Sponsored by KPMG GlobalDavid Linke of KPMG International and Victoria Heard of KPMG in the UK say it is imperative for tax leaders to understand geopolitical events and social trends to chart a course through choppy waters
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Sponsored by Vieira de AlmeidaMultinational enterprises that conduct intra-group transactions in EU jurisdictions should be closely monitoring a proposed transfer pricing directive, say João Velez de Lima and André Vilaça Ferreira of Vieira de Almeida
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Sponsored by Garrigues SpainThe Spanish Supreme Court has confirmed its stance on the fiscal year in which income from a refund of taxes should be recognised, report Alejandro Fernández and Sandra Díaz of Garrigues Spain
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Sponsored by EY RomaniaClaudia Sofianu and Dan Răuț of EY Romania explain a new initiative by the European Parliament that aims to address the rights and taxation of ‘gig’ workers, and consider its potential impact on Romania
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Sponsored by KPMG ChinaLewis Lu of KPMG China reviews the recent efforts to enhance tax certainty and enforcement effectiveness
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Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyse a significant addition to Italy’s case law on the application of transfer pricing regulations to interest-free loans between related parties
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Sponsored by DLA Piper AustraliaJock McCormack of DLA Piper Australia reports on a new initiative that aims to stimulate Australia’s build-to-rent sector and address housing supply challenges through the offering of tax concessions for construction and investment
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Sponsored by GNV ConsultingEndy Arya Yoga and Welly Armantha Napitupulu of GNV Consulting summarise recent updates in Indonesia’s tax system, including new debt-related guidelines in the customs and excise sectors and import policy changes
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados discusses a highly questionable manoeuvre by the Brazilian Federal Revenue Service to boost tax collection, despite a decision by the Federal Supreme Court
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Sponsored by CuatrecasasAndré Areias and Liliana Piedade of Cuatrecasas report on a preliminary ruling request by the Portuguese Arbitral Court and consider the decision’s expected impact on taxpayers
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Sponsored by Galicia AbogadosAn uptick in nearshoring activities in Mexico has led to heightened interest in trusts that specialise in energy and infrastructure investments. Federico Scheffler, Eduardo Espinosa, and Ileana García of Galicia Abogados explain the nuances
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Sponsored by DeloitteRalf Heussner, Anodri Suchdeve, and Fangying Xu of Deloitte examine the transfer pricing challenges arising from an increasing number of intra-bank funding arrangements as stricter capital requirements trigger the attention of regulators and tax authorities
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Sponsored by MDDPMonika Dziedzic and Łukasz Kumkowski of MDDP consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies
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Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China report on the latest round of reviews of the EU’s list of non-cooperative jurisdictions for tax purposes, with Hong Kong now off the EU grey list
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Sponsored by Vertex IncTax and finance teams are adopting a working methodology pioneered by the tech world, says Peter Boerhof of Vertex
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Sponsored by Gatti Pavesi Bianchi LudoviciA case involving registration tax applied to a real estate contribution highlights the Italian tax framework’s inconsistency with the principles under a European directive, say Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on a bill of law presented by the Brazilian Congress that outlines a recently created ‘sin tax’ on goods and services considered harmful to health or the environment
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Sponsored by DeloitteGregory Verpoorten and Rogier Vanhorick of Deloitte explain three key lessons for tax leaders as real-time indirect tax compliance moves ever closer and compliance requirements become even more complex
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Sponsored by GNV ConsultingJeklira Tampubolon and Julius Wahyu Daryono of GNV Consulting Services report on fresh VAT incentives designed to stimulate investment in the housing sector, and several regulations that are intended to boost electric vehicle adoption
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Sponsored by DeloitteInterview with Carolina Acuña, partner, Deloitte S-LATAM
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Sponsored by DeloitteInterview with Asiata Agboluaje, Africa tax and legal international tax and regulatory partner (Nigeria), Deloitte Africa
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Sponsored by DeloitteInterview with Maria Trakadi, partner and tax and legal leader, Deloitte Greece
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Sponsored by KPMG ChinaLewis Lu of KPMG China explains the recently announced Hetao–Hong Kong zone income tax incentives, which aim to boost science and technology innovation, and stimulate investment and collaboration between Shenzhen and Hong Kong
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Sponsored by DeloitteInterview with Betsy Evans, US tax business services leader, Deloitte Tax LLP
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Sponsored by KPMG ChinaJoin ITR and KPMG China at 10am BST (5pm Beijing time) on April 18 2024 for an analysis of the tax treatment of indirect share transfers in China, and insights into potential developments
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Sponsored by RSM IndonesiaIchwan Sukardi and T Qivi Hady Daholi of RSM Indonesia explain the clarifications provided by the latest Indonesian transfer pricing regulation, but point out that uncertainty remains around several issues