Tax Disputes
Growing GAAR scrutiny is driving taxpayers to look beyond legal form and demonstrate the commercial rationale underpinning tax-efficient structures
Among the arrivals is Andrew Howell, who leaves scandal-hit PwC Australia after representing PepsiCo in a high-profile TP dispute
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2026 Europe Tax Awards
The Court of Appeal ruling clarifies that treaty benefits are not abusive where transactions are commercially driven, providing greater certainty on “main purpose” anti-avoidance tests
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Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosBruno Santiago and Miguel Teles of Morais Leitão analyse the findings of the recent significant ruling on the applicability of the tax regime of UCI incorporated under Portuguese law to UCI incorporated under a foreign law -
Sponsored by CuatrecasasThe decision of the CJEU on the Portuguese case Paulo Nascimento Consulting (Case C-692/17) recently became available. Diogo Ortigão Ramos and Mário Silva Costa of Cuatrecasas explain the details of the case and the possible consequences of the decision.
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Sponsored by Mattos FilhoPaulo Camargo Tedesco and Luiz Antonio Monteiro Junior of Mattos Filho Advogados explore the macrocosm of increasing litigiousness in the Brazilian tax world.
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