In-house teams who want a balance of internal control and external expertise for pillar two should seriously consider co-sourcing models, Russell Gammon of Tax Systems argues
The OECD has vowed to continue working with the US despite the president effectively pulling the country out of the organisation’s global minimum tax deal
Norton Rose Fulbright highlights a Brazilian investment fund as a practical example of how new Dutch tax rules will require significant attention from foreign companies
Australasian advisers trail international counterparts on CSR
In-house counsel across a number of regions are unimpressed with their tax advisers’ CSR efforts, according to ITR+ research
Introducing ITR+'s Talent Tracker
ITR+ has launched the Talent Tracker, an interactive database that collates reported partner moves across the legal tax market
Featured Global Tax 50 profiles
ITR presents the 50 individuals who exerted the most influence on tax during 2024 – for better or worse – with world leaders, in-house award winners, activists and others making the cut
Awards
Awards
ITR invites tax firms, in-house teams, and tax professionals to make nominations for the 2025 ITR Tax Awards in the Americas, EMEA, and Asia-Pacific
Awards
The firm also won regional awards for Pro Bono Firm of the Year and Tax Law Firm of the Year
Awards
The firm picked up awards for its work in multiple jurisdictions, while DLA Piper walked away with four individual honours
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2024 Americas Tax Awards
Direct Tax
A ‘second piece of the puzzle’ for the software regarding filing requirements is still to arrive, Tax Systems’ chief solutions officer Russell Gammon tells ITR
Jaime Carey wishes to broaden the IBA’s visibility in Africa and Asia during his tenure
Baker McKenzie’s survey of 600 corporate counsel also found that global employee mobility issues were a key driver of tax controversy
Ken Kies has been named as assistant secretary for tax policy; in other news, Baker McKenzie has boosted its US tax practice with a double hire
Transfer Pricing
Firms are starkly divided on the benefits of specialist tax litigation teams over generalist practices, ITR’s analysis also finds
Just one member objected to the multilateral convention on amount A, citing concerns over amount B
Multinationals will continue to shift profits out of Slovakia to EU member states despite pillar two’s implementation, according to the report
ITR’s most interesting stories of the year covered ‘landmark’ legal battles, pillar two, AI’s relationship with transfer pricing and more
Indirect Tax
Goods and services key to Africa’s tax revenue; electronic exemptions come to Europe; UK private school VAT challenge reaches High Court
Netherlands to think again on VAT increase; consumption tax levels stable in OECD
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
The government’s move is potentially the most seismic shift to VAT since it was first introduced, one expert argues
Jurisdictions
Features and Special Focus
Features and Special Focus
Transfer Pricing Guide
April 25, 2024
Sponsored
Sponsored
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Sponsored by CuatrecasasLiliana Piedade and João Filipe Rodrigues of Cuatrecasas argue for a substantive interpretation of Portugal’s stamp duty exemption on guarantees provided by financial institutions, credit institutions, and similar entities to counterparts of an identical nature -
Sponsored by Vertex IncFernando Silva of Vertex provides a guide to the ambitious transformation of Brazil’s complicated tax landscape, and says careful navigation will be required to negotiate dual VAT and phased implementation
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Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran, Krithika Jaganathan, and Nirupama Shankar of Lakshmikumaran & Sridharan explore the tax benefits available to businesses under India’s special economic zones framework and the practicalities and challenges of the SEZ Online system
