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 DLA Piper AustraliaIn Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1432, in a major victory for the mining giant, the Federal Court found in favour of Glencore, and held that the terms operating between the Glencore Australian subsidiary and its Swiss trader parent in the sale of copper concentrate were within an arm’s-length range.
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Sponsored by Mattos FilhoGlaucia Lauletta Frascino of Mattos Filho provides thought provoking discussion on the tax reforms being tabled in Brazil.
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Sponsored by Deloitte LuxembourgMichel Lambion and Christian Deglas of Deloitte Luxembourg analyse a CJEU decision which rules that the one month deadline for responding to a request for information when seeking a VAT refund is not mandatory.
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