Sponsored

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici consider whether the regional tax on productive activities applicable to dividends distributed by subsidiaries to Italian parent companies conflicts with EU and constitutional principles

Joana Sequeira and Nadine Gomes of Vieira de Almeida & Associados explain recent developments in the Portuguese tax authorities’ stance on investment income assessment for partial redemptions of life insurance products

With the modified regime coming into effect from January 1 2025, Fernando Matesanz of Spanish VAT Services explains the new provision for cross-border transaction exemptions and related compliance complexities for SMEs

Nouran Ibrahim and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt say mutual agreement procedures will have a vital role to play as the country modernises its tax infrastructure

Henrik Karlsson, indirect tax leader – Nordics, Deloitte Sweden

Interview with Chijioke Odo, Africa tax and legal partner and West Africa indirect tax leader, Deloitte Africa

Interview with Brian Little, partner, Deloitte Tax LLP

Dinko Dinev and Adam Wojewoda of Deloitte Luxembourg explore AI’s potential to enhance efficiency in transfer pricing but emphasise the irreplaceable value of human expertise in navigating complex regulatory landscapes

Michael Bernard of Vertex says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle