Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
The Australian gold producer’s CEO was detained in Mali last week following discussions with the African nation’s tax authorities
The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard Wagenaar questions if this is sustainable in a financialised world
Introducing ITR+'s Talent Tracker
ITR+ has launched the Talent Tracker, an interactive database that collates reported partner moves across the legal tax market
What Corporates Want: Client management
Local experts suggest complexity within Italy’s tax system could explain why advisers' communication skills lag behind their international counterparts
The firm also won regional awards for Pro Bono Firm of the Year and Tax Law Firm of the Year
The firm picked up awards for its work in multiple jurisdictions, while DLA Piper walked away with four individual honours
ITR is delighted to reveal all the shortlisted nominees for the 2024 Americas Tax Awards
ITR is delighted to reveal all the shortlisted nominees for the 2024 Europe Middle East & Africa Tax Awards
There has been a decrease in investigations known as Code of Practice 8 and 9 cases, it has been reported
The Caribbean country became the 149th member of the international treaty, which aims to combat illicit financial flows
Clients of audit services should also be disallowed access to firms’ other services, it was claimed; in other news, Ireland approves amount B
Local experts say the Tax Cuts and Jobs Act is due a revival after Donald Trump won the US presidential election
The ruling follows the Federal Court of Australia’s full court deciding in favour of the soft drink company in June
Sweeping changes are headed for Germany’s TP system in the New Year. Tax teams will need to be well-prepared, say Andreas Katz and Anna Kupprion of Kreston Bansbach
Thin capitalisation rules limit the amount of debt deductions that can be claimed but regard must also be given to other income tax law provisions, the ATO said
The move will provide certainty to taxpayers and reduce the risk associated with pricing transactions for TP, according to India’s Ministry of Finance
Slovakia increases VAT rate, Chile goes big on VAT reform and more
The Independent Schools Council is bringing litigation against the UK government for what it calls an ‘unprecedented education tax’
The UK is ‘heading to Scandinavia’ as its tax burden increases and isn’t creating an attractive environment for a wave of investment, experts have told ITR
The UK tax agency dished out £153 million in VAT penalties last year; in other news, Bird & Bird and Pérez-Llorca have made strategic tax hires
Agergaard is the director of Skatteforvaltningen, the Danish tax authority
Scalia is head of tax at Nestlé Health Science and chair of the Tax Executives Institute’s Student Case Competition
Jurisdictions
Features and Special Focus
Features and Special Focus
Transfer Pricing Guide
April 25, 2024
Sponsored
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Sponsored by DeloitteCarlos Serrano Palacio, Richie Lombard, and Bernardo Misle of Deloitte analyse recent measures to resolve tax uncertainty in a climate of increasing transfer pricing audits and controversy, and consider what further steps should be taken -
Sponsored by DeloitteThe complex distinction between legal ownership and economic ownership of intangible assets means multinationals must take proactive measures to avoid transfer pricing controversy, say Christine Ramsay, Jordi Morera, and Marguerite Mei of Deloitte
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Sponsored by DeloitteWith the pricing of intangibles laced with difficulty, Ishan Maini, Eric Linge, and Richard Schmidtke of Deloitte draw on two cases in Germany and Israel revolving around differing interpretations concerning the delineation of transactions
