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Jian Cheng Ku and Roland Kleimann of DLA Piper Netherlands analyse how financing structures involving Dutch borrowers have changed since the introduction of a ‘blacklist’ of low-tax jurisdictions

While the definitive move is yet to be made on Spain’s path to mandatory electronic invoicing between companies, Fernando Matesanz of Spanish VAT Services reports on a notable development and identifies several current issues

In an article that complements a webinar on January 25, Harry Zhang of KPMG China explains the export control challenges confronting multinational corporations amid Chinese–US tensions and new regulations

Dinko Dinev and Ismail Candan of Deloitte Luxembourg explain how tailored transfer pricing policies can underpin success as the increasing complexity of debt investment instruments and heightened regulatory oversight demand enhanced tax compliance measures

Jenny Bondevik and Lene Bergersen of Deloitte Norway explain a decision by the Norwegian Tax Appeal Board that clarifies how construction and installation activities are assessed for tax liability purposes

A recent legislative decree sets out highly significant updates to Italy’s international taxation rules. Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners provide a guide to the key changes

Join ITR and Vertex at 10.30am GMT (11.30am CET) on February 8 2024 to stay on top of developments as Europe moves towards implementation of the VAT in the Digital Age reforms

Mark Martin and Thomas Bettge of KPMG in the US discuss the issue of implicit support and a recent IRS advice memorandum addressing transfer pricing for intercompany debt

Lewis Lu and John Timpany of KPMG China discuss the potential implementation of the GloBE rules and a minimum top-up tax in Hong Kong from 2025