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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 ...
Edouard Authamayou of Deloitte Luxembourg examines a tribunal ruling on hidden contributions and profit distributions that ...
In the first of a new series of weekly opinion pieces, ITR Editor Tom Baker reflects on the OECD’s attempts to sanitise the ...
In an exclusive interview with ITR, Ian Gary calls for a central public CbCR database and bemoans the US’s lack of involvement in international tax transparency ...
Reckitt Benckiser is to divest its Essential Home business, which includes more than 70 brands, to private equity firm Advent ...
The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump ...
Poland: Clarified beneficial ownership rules and introduction of overseas investment fund exemptions
Justyna Bauta-Szostak and Gniewomir Parzyjagła of MDDP say the new guidance on withholding tax is a step forward for ...
The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures ...
In its latest G20 update, the OECD also revealed tense discussions with the US where the ‘significant threat’ of Section 899 was highlighted ...
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