CJEU sets aside 2019 decision in Belgian state aid case The Court of Justice of the European Union (CJEU) has set aside the 2019 judgment in an EU state aid case concerning the Belgian excess profits tax regime. By Josh White September 16 2021
Norwegian Supreme Court judgment on the interpretation of the ‘offshore’ clause and the... Anette Fjeld and Lene Bergersen of Deloitte Norway explain the Norwegian Supreme Court judgment in the case between six sea workers and Poseidon Personnel Services SA on one side and the Norwegian state on the other s... By Anette Fjeld & Lene Bergersen September 03 2021
Is your tax department game ready? - EY's Asia-Pacific guide 2021 launched In collaboration with EY, ITR brings you the key themes that tax departments in the Asia-Pacific region and beyond should consider as they prepare for the tax world of tomorrow. By Prin Shasiharan August 12 2021
Portugal’s Tax and Customs Authority looks to avoid problematic trial and error model Pedro Cruz Gonçalves of Morais Leitão discusses why the PTA's inspections often embodies a model that a modern administration should not adopt. By Pedro Cruz Gonçalves August 02 2021
Depreciation on goodwill: Final nail on the coffin by the Indian tax authorities? S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan explain why changes to the recording of goodwill will have far-reaching consequences on business acquisitions and reorganisations. By Karanjot Singh Khurana & S Vasudevan July 28 2021
Tax arbitration system goes live in Cape Verde Sérgio Vasques of Lobo Vasques explains why Cape Verde’s new tax arbitration system is a major stepping-stone to boost the country's competitiveness. By Sérgio Vasques July 26 2021
How will the G20/OECD’s pillar one and pillar two project affect disputes? Alison Lobb and Howard Osawa of Deloitte explore potential areas of controversy arising from the G20/OECD’s pillar one and pillar two project and considerations to manage disputes and potential double taxation. By Alison Lobb & Howard Osawa July 20 2021
Deloitte’s 2021 survey on the global TP controversy landscape Vrajesh Dutia and Ananthanarayanan R of Deloitte analyse the results of a TP controversy survey, involving TP practitioners across the globe, which seeks to gain a better understanding of the ever-evolving TP landscape. By Ananthanarayanan R & Vrajesh Dutia July 20 2021
Multilateral dispute resolution initiatives: Time for a global reset? Eric Lesprit and John Breen of Deloitte look to the future of transfer pricing dispute resolution, including the proposals in the OECD’s pillar one digital tax blueprint, multilateral negotiations and joint audits. By Eric Lesprit & John Breen July 20 2021
TP controversy: The dynamic landscape of intangibles arrangements Shaun Austin, Richard Schmidtke and Aparna Rao of Deloitte discuss the challenging transfer pricing concepts of intangibles arrangements and important regulatory changes from Australia and Germany. By Aparna Rao & Richard Schmidtke & Shaun Austin July 20 2021
A closer look at debt transactions in practice Ariel Krinshpun, James Mahon and Mo Malhotra of Deloitte explain why taxpayers may wish to review intra-group financing arrangements, and significant financing transactions in particular, for controversy risk. By Ariel Krinshpun & James Mahon & Mo Malhotra July 20 2021
