The software space was previously more fragmented, but that model is becoming more difficult to sustain as tax administration becomes increasingly digitised
HMRC expects advisers to meet ever-higher compliance criteria. After 24 consecutive qualified audit opinions, many will ask whether HMRC should hold itself to the same standards
As pillar two reshapes global tax competition, the UK faces a crucial challenge: how to remain attractive to multinationals without sacrificing tax revenues
From Instagram content to £100m transactions, the founder of Thomas & Co International discusses building a modern tax and accounting firm for business founders
ITR's podcast examines whether the big four have overarching cultural issues and assesses the competitive threat of technology-backed transfer pricing firms
Fernando Matesanz of Spanish VAT Services analyses a key European Court of Justice opinion on intermediaries and digital platforms under EU VAT law, clarifying liability for past digital transactions involving app stores and developers
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine how the Italian tax authorities scrutinise financial transactions and cash pooling arrangements, with potential recharacterisation risks under transfer pricing rules
Stephanie Eichenberger and Thomas Zellweger of Tax Partner explain how the choice of investment vehicle impacts the eligibility of non-Swiss investors for Swiss withholding tax refunds and, ultimately, investment performance
