In 2004 tax authorities around the world increased their focus on transfer pricing and tax compliance, the European Court of Justice continued to exert pressure on EU member states' tax systems and the US Congress passed significant corporate and international tax reform. Simon Briault gets the views of tax professionals as they peer into their crystal balls for what 2005 has in store.
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Experts from law firm Kennedys outline the key tax disputes trends set to define 2026, ranging from increased enforcement to continued tariff drama and AI usage
They also warned against an ‘unnecessary duplication of efforts’ in UN tax convention negotiations; in other news, White & Case has hired Freshfields’ former French tax head
Defending loss situations in TP is not about denying the existence of losses but about showing, through proactive measures, that the losses reflect genuine commercial realities
The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
The Brazilian law firm partner warns against going independent too early, considers the weight of political pressure, and tells ITR what makes tax cool