Renata Colafêmina and Rafaela Calçada Cruz of Machado Associados examine full non-cumulative taxation under Brazil’s new ...

In a world where international tax concepts rely on human activity, Leonard Wagenaar poses existential questions about the future of such ideas when AI is ever-present ...

France v Axa provides a practical illustration of how the burden of proof is applied in TP matters under French law, ITR also heard ...