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Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici argue that a decision by the Italian court violates the European freedoms in treating a non-resident taxpayer differently from resident entities without justification

Andra Cașu and Raluca Vasile of EY Romania outline the minimum tax on turnover that comes into effect from January 1 2024 in Romania and the exceptions to its general applicability

Jock McCormack of DLA Piper Australia provides an update after the issuance of a draft ruling on the operation of a new investment vehicle that is governed by trust taxation rules

Ricardo Lopez Rubio of KPMG Abogados provides an insight into the alternative investment industry and considers the impact of prospective tax changes

Insightsoftware explains how tax and finance teams can alleviate the high workload and stress levels that are often part and parcel of the year-end reporting process

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains why ESG goals and requirements are intertwined with transfer pricing, and how multinationals can mitigate the associated risks throughout value chains

Lewis Lu and John Timpany of KPMG China discuss the patent box regime to be introduced by the Hong Kong SAR government and its potential impact on R&D in the region

A CJEU ruling has recognised the right of EU member states to apply different VAT rates depending on the method of supply of foodstuffs and beverages, reports Fernando Matesanz of Spanish VAT Services

The question of whether VAT is chargeable on remuneration received by individuals hinges on a decision to be delivered by the CJEU, say Florina Parîng and Costin Manta of EY Romania