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Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners explore the complex relationship between Italy’s domestic tax dispute resolution mechanisms and OECD and EU directives on mutual agreement procedures.

Raphaël Glohr and Michel Lambion of Deloitte Luxembourg discuss the implications of a recent CJEU decision on the complicated VAT status of company directors throughout the EU.

Fernando Matesanz of Spanish VAT Services reports on good news for home workers in Spain after a recent court decision has led to a shake-up of VAT rules.

Tax engines offer a scalable and potentially cost-saving alternative to in-house solutions in automating updates and manual processes, leading to a wide range of advantages, says Max Borgmann of Vertex.

Paulo Victor Vieira da Rocha, Murilo Jakuk Ferreira Lopes and Marina da Silva Fernandes of VRMA Advogados discuss the effects of Provisional Measure No. 1,152/22 regarding the deductibility of royalties from the corporate income tax assessment basis.

Paulo Victor Vieira da Rocha and Murilo Jakuk Ferreira Lopes of VRMA Advogados discuss a Brazilian tax reform approved by the Lower House of Representatives that includes the possibility of a VAT refund for lower-income taxpayers.

Mark Martin and Thomas Bettge of KPMG in the US discuss the US TP penalty regime and a recent shift towards more aggressive penalty enforcement by the IRS.

Lewis Lu and John Timpany of KPMG China discuss the latest developments on the proposed tax certainty scheme for onshore gains from disposal of equity interests and the expanded foreign-sourced income exemption (FSIE) regime in Hong Kong.

Rebecca Hammer of Deloitte Norway highlights the proposed changes to the Norwegian interest deduction limitation rules published in a consultation paper by the Ministry of Finance on April 12th 2023, effective from 2024.