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Direct Tax
While pillar two can progress without the US, it won’t reach the same heights without American involvement, argues Renáta Bláhová, founding partner of BMB Partners Taxand
March 31, 2025
features sponsored features special focus local insights
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Under the merged scheme for R&D tax relief introduced last year, rules on contracted out R&D have changed. James Dudbridge argues for a proactive approach when reviewing companies’ commercial arrangements -
Updated rules represent a significant shift in the Luxembourg TP landscape and emphasise the need for robust arm’s-length calculations, says Vanessa Ramos Ferrin of TransFair Pricing Solutions
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A recent UK First-tier Tribunal decision highlights the broad application of an anti-avoidance rule to deny tax relief, say Robert Waterson and Matthew Cummings of Eversheds Sutherland
Sponsored Features
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Sponsored by DeloitteSenior Deloitte tax practitioners examine how international remote work is reshaping tax policy and explore the challenges businesses and governments face in navigating corporate, individual, and social security taxation
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Sponsored by BDOEven outside the reporting cycle, it is important not to lose sight of the pillar two measures and their ‘bear traps’. A webinar fronted by Ross Robertson, the global lead for pillar two at BDO, explains why
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Sponsored by EXA AGExplore the opportunities now available to achieve automated segmentation, forecasting, and price-setting – including alignment with customs value – in a webinar held in partnership between ITR and EXA AG on May 13 at 3pm BST (10am EDT, 4pm CEST)
Special Focus
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Sponsored by DeloitteShaun Austin, Darcy Alamuddin, and Ryan McMahon of Deloitte analyse the feedback from the 2024 Deloitte transfer pricing controversy survey, highlighting key trends in the transfer pricing controversy space
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Sponsored by Kambourov & Partners Tax ConsultingDennitsa Dimitrova of Kambourov & Partners Tax Consulting highlights a significant tax risk in M&A transactions involving telecommunications operators and suggests what steps should be taken during the due diligence process
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Sponsored by DeloitteVrajesh Dutia and Michael Nixon of Deloitte explain the nuances of amount B as jurisdictions consider its adoption, and outline the uncertainties and challenges involved
Local Insights
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados summarises the general aspects of the recently enacted Brazilian tax reform and calls on businesses to conduct a thorough assessment of its potential impact
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Sponsored by PwC ChileLoreto Pelegrí Haro and Rodrigo Winter Salgado of PwC Chile outline the main changes but note that the finalisation of an Internal Revenue Service circular letter will be crucial in clarifying the law’s application
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Sponsored by MDDPMarek Kończak and Tomasz Janik of MDDP say a recent judgment has fundamentally changed the tax landscape for EU/EEA investment funds in Poland by extending corporate income tax exemptions to self-managed investment funds
