What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months? In ...
What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months? In ...
Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente analyse how intragroup software distribution transactions are classified and transfer pricing methods ...
GloBE reporting obligations following the side-by-side package’s introduction: an evolving framework
Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici consider what to expect with regard to global minimum tax reporting obligations following the implementation of the side-by-side ...
Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes ...
Kelvin Yuen and Suhani Mehra of DLA Piper Australia examine a Full Federal Court decision denying deductions for undocumented ...
The postponement came after industry representatives flagged implementation issues with the registration regime; in other ...
Fernando Matesanz of Spanish VAT Services examines how Case C-515/24 clarifies the scope of the VAT Directive’s standstill clause, with ramifications for Spain and beyond ...
However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 ...
Despite the increased yield, the time taken to resolve enquiries was at a six-year high, new HMRC statistics have revealed ...
Mithilesh Reddy of Steadfast Business Consulting outlines how the qualified domestic minimum top-up tax is reshaping ...
A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus ...
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