Taxpayers fear paying for GST ‘glitches’ through audits and litigation Taxpayers are concerned about the goods and services tax (GST) audits they will have to deal with after filing their tax returns because of the rigid revenue targets imposed on assessing officers in India. By Anjana Haines April 06 2020
Italy: Understanding the ‘subject-to-tax’ requirement in the PSD Gianluca Nieddu and Barbara Scampuddu of Hager & Partners analyse recent Supreme Court decisions and explain why it seems clear that EU holding company structures are facing significant challenges. By Barbara Scampuddu & Gian Luca Nieddu April 01 2020
Implementing ATAD II in Malta Donald Vella and Kirsten Debono Huskinson of Camilleri Preziosi Advocates examine the impact of the Anti-Tax Avoidance Directive II on the tax framework in Malta. By Donald Vella & Kirsten Debono Huskinson March 31 2020
Transação tributária: Compromisso em direção a uma política tributária do futuro Marcos Joaquim Gonçalves Alves e Alan Flores Viana, sócios do escritório MJ Alves e Burle Advogados e Consultores explicam como a política tributária no Brasil deveria evoluir para um padrão de indução de ações e inic... By Alan Flores Viana & Marcos Joaquim Gonçalves Alves March 30 2020
The challenges of taxing the digital economy Bruno Fajersztajn and Ramon Tomazela Santos of Mariz de Oliveira e Siqueira Campos Advogados look at how Brazil has embraced the growing digitalisation of its economy and assess the unique challenges that lay ahead. By Bruno Fajersztajn & Ramon Tomazela Santos March 30 2020
STJ to decide on controversial tax loss limit upon termination of companies A single vote in 2020 looks set to end 25 years of confusion surrounding corporate income taxes and the offsetting of tax losses when companies terminate operations. Ana Lúcia Marra and Stephanie Makin of Machado Asso... By Ana Lúcia Marra & Stephanie Makin March 30 2020
Compromising towards a futuristic tax model Marcos Joaquim Gonçalves Alves and Alan Flores Viana of MJ Alves e Burle Advogados e Consultores explain how tax policy in Brazil should evolve to incentivise compliance, while encouraging good practices by taxpayers. By Alan Flores Viana & Marcos Joaquim Gonçalves Alves March 30 2020
Amanhã no Brasil: Os desafios da tributação da economia digital Bruno Fajersztajn e Ramon Tomazela Santos do escritório Mariz de Oliveira e Siqueira Campos Advogados examinam como o Brasil tem lidado com a crescente digitalização de sua economia e avaliam os desafios únicos que es... By Bruno Fajersztajn & Ramon Tomazela Santos March 30 2020
STJ decidirá sobre controversa aplicação de limite de compensação de prejuízo fiscal na... Um único voto em 2020 pode dar uma nova perspectiva para 25 anos de controvérsias acerca da compensação de prejuízos fiscais na extinção das empresas. Ana Lúcia Marra e Stephanie Makin do Machado Associados comentam o... By Ana Lúcia Marra & Stephanie Makin March 30 2020
Litigating in Italy: Transfer pricing dispute resolution evolves Stefano Bognandi and Alfredo Fossati of LED Taxand discuss how case law and mutual agreement procedures (MAPs) are altering the transfer pricing (TP) dispute landscape in Italy. By Alfredo Fossati & Stefano Bognandi March 24 2020
Facing transfer pricing complexity in Italy: The APA strategy Davide Bergami and Antonio Zegovin from Studio Legale Tributario EY explain why exploring an advanced pricing agreement (APA) is an attractive opportunity for multinational enterprises (MNEs) with operations in the co... By Antonio Zegovin & Davide Bergami March 24 2020
