Anticipating potential changes in tax basis interpretations can help reduce audit risks in tax planning for intercompany equity transfers, says Abe Zhao of FenXun partners
The new guide also covers transfer pricing and states that all transactions between related parties must be at arm’s-length
The tie-up will add around three US-based tax partners to Herbert Smith Freehills’s international 17-partner practice
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
Local experts say the Tax Cuts and Jobs Act is due a revival after Donald Trump won the US presidential election
Police may be inside the Sydney office for ‘several days’, PwC Australia’s chief executive officer said
The source of additional remuneration received by PwC Australia CEO Kevin Burrowes had been the subject of much parliamentary scrutiny
But the firm said that ‘difficult market conditions’ led to a slowdown in Asia Pacific; in other news, OECD begins Thailand accession process
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 Vertex IncMichael Bernard of Vertex says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle -
Sponsored by MDDPAgnieszka Kisielewska of MDDP outlines the most common pitfalls to consider in effective risk management of customs clearance and says a proactive approach will help prevent costly penalties in an evolving environment
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Sponsored by Lakshmikumaran & SridharanKaranjot Singh Khurana, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan examine a ruling requiring multinational enterprises to pay taxes on profits attributed to their permanent establishment in India, despite global losses
