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LEAD ARTICLE
Sponsored
Sponsored by
Machado
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Sponsored by Vieira de Almeida & AssociadosJoão Riscado Rapoula and Luís Maria of Vieira de Almeida & Associados conduct an in-depth analysis of the Portuguese and Angolan general anti-abuse rules, with a particular focus on the similarities and differences
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Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptWith transfer pricing principles becoming increasingly important as start-ups expand, Nouran Ibrahim and Maureen Guirguis of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explain the salient points and how to meet the challenges
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Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptIn the first article of a two-part series on transfer pricing audits in Egypt, Yasmine Hammad, Haidy Elaasser, and Mahmoud Ashraf of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explain the current process
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Sponsored by Lakshmikumaran & SridharanS Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan consider the winners and losers as India removes the 2% equalisation levy on overseas e-commerce operators to facilitate its implementation of the OECD’s pillar one solution
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Sponsored by HLB ThailandAmit Bhalla and Andrew Jackomos of HLB Thailand explain the Thai Revenue Code’s guidance in determining the nature of the relationship between two entities and whether transfer pricing disclosure forms are required
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Sponsored by GNV ConsultingCharles Setia Oetomo and Erviyanti Adam of GNV Consulting report that 37 types of administrative tax services can now be accessed using various ID numbers, and Indonesia has also updated several tax treaties
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Sponsored by CuatrecasasMaria Inês Cotrim and Sofia Alves Pires of Cuatrecasas explain Portugal’s property transfer tax applied to share transfers and the tax authority’s interpretation of the non-allocation of real estate assets to economic activities requirement
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Sponsored by DLA Piper NetherlandsJian-Cheng Ku and Roland Kleimann of DLA Piper Netherlands analyse how corporate reorganisations involving Dutch entities are impacted by the ‘excessive severance payment levy’
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici highlight some noteworthy aspects of the envisaged introduction of a cross-border relief for tax losses in Italy, fostered by the CJEU’s case law
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados explains the contrasting viewpoints and legislative developments regarding the taxation of goods moved between branches of the same company
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Sponsored by Ritch MuellerSantiago Llano Zapatero and Fernando Caballero Gout of Ritch Mueller examine the state-imposed taxes applicable to specific transactions in certain states in Mexico
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Sponsored by VRMA AdvogadosPaulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss treaty articles 12 and 13 within the context of national case law concerning the taxation of fees paid for imported technical services
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Sponsored by Yaron-Eldar Paller Schwartz & CoHenriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on two substantial new tax benefits designed to stimulate and preserve continued investment in technology companies
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Sponsored by Yaron-Eldar Paller Schwartz & CoHenriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv concludes the follow-up article on SAFE investments in Israel, outlining the relative certainty of walking the safe “green path”.
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Sponsored by Yaron-Eldar Paller Schwartz & CoIn the first of a two-part article, Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on Israel tax authorities’ acceptance of the SAFE for investment in innovative and tech companies.
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Sponsored by Yaron-Eldar Paller Schwartz & CoHenriette Fuchs of Yaron-Eldar Paller Schwartz & Co reports on initiatives taken by the Israeli government regarding the taxation of digital services and the trading of digital assets.
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Sponsored by Thomson ReutersITR and Thomson Reuters hosted a webinar on November 22 to discuss the continuing tax transformation in the Middle East and North Africa region.
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Sponsored by Thomson ReutersITR and Thomson Reuters hosted a webinar on November 17 to discuss how indirect tax challenges can be simplified through the use of technology.
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Sponsored by Vertex IncWith 45 states imposing a sales tax, Michael Bernard of Vertex explains the key points to note for European businesses aiming to broaden their market and capitalise on the e-commerce boom in the US
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the recent amount B consensus document and the associated compliance challenges
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the issue of implicit support and a recent IRS advice memorandum addressing transfer pricing for intercompany debt
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Sponsored by Deloitte LuxembourgMultinational enterprises must include transfer pricing and cost accounting experts in taking an integrated approach to supporting the arm’s-length nature of intragroup service charges, say Enrique Marchesi-Herce, Gilles Andreini, and Serena Picariello of Deloitte Luxembourg
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the first published statistics on the International Compliance Assurance Programme and their implications for businesses looking to obtain tax certainty
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Sponsored by Vertex IncAgainst the backdrop of a domino effect in the introduction of mandatory e-invoicing among EU member states, Gunjan Tripathi of Vertex says businesses should future-proof themselves by proactively addressing the transition