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Is your organisation sufficiently prepared for pillar two’s introduction? Join ITR and Wolters Kluwer at 2pm BST on June 18 2024 for a discussion on the key risks involved – and how to manage them

Amanda Jern of KPMG Sweden says an annual tax transparency survey of 151 Nordic companies indicates reporting remains much the same, despite increasing pressure to report on tax

Lewis Lu of KPMG China looks at the recently passed Tariffs Law and the advancements in tax legislation

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici focus on how the simplified and streamlined approach set out in the OECD’s Pillar One – Amount B report enhances tax certainty

Taxation when companies acquire shares in entities that hold real estate can be a fiendishly complicated issue. Ricardo Seabra Moura of Morais Leitão, Galvão Teles, Soares da Silva & Associados summarises the regulations and interpretations

The discontinuation of a proposed measure to deny deductions for certain payments relating to intangibles is among several taxation updates in Australia’s federal budget, as summarised by senior tax practitioners from DLA Piper Australia

Ana Helena Farinha and Tiago Martins de Oliveira of Cuatrecasas provide an overview of the current status of the Portuguese warranty and indemnity insurance and tax insurance market

Marcel R Jung of MME Legal Tax Compliance explains the Swiss forfait tax regime, and cites the actor’s choice of his tax home as an indication of its long-standing attractiveness – and perhaps his fondness for fine chocolate

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente suggest what documentation can demonstrate the reasonableness of the costs of an intra-group transaction, and the benefits for a subsidiary