Global
Luxembourg saw the highest increase in tax-to-GDP ratio out of OECD countries in 2023, according to the organisation’s new Revenue Statistics report
Technology is on the way to relieve tax advisers tired by onerous pillar two preparations, says Russell Gammon of Tax Systems
The UK and what has been dubbed its ‘second empire’ have been found to be responsible for 26% of all countries’ tax losses by the Tax Justice Network
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
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Sponsored by DeloitteThe retail world has changed for ever, with COVID-19 forcing companies to adapt quickly. Silke Lappe, Arundhati Pandeya-Koch and Julián Guatibonza of Deloitte Germany explore the new reality and the task facing tax departments.
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Sponsored by DeloitteRichard Schmidtke and David Sauer of Deloitte Germany consider the transfer pricing implications of parallel imports of prescription drugs and use a regional tax court’s ruling to highlight the points to take into account.
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Sponsored by DeloitteAengus Barry, Eric Linge and Sérgio Moreno of Deloitte analyse transfer pricing for the supply chain of the future in light of continuing business, economic and industry trends.