While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’ ...

What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months? In ...

Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes ...

What is the most significant change to your region/jurisdiction’s tax legislation or regulations in the past 12 months? In the entire NSE and Middle East region, new or changed e-invoicing and ...

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 ...

From tech preparations to competitiveness concerns, Tax Systems’ Russell Gammon addresses the most pressing client considerations arising from the SbS deal ...

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 ...

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 ...

However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 ...

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 ...

Mithilesh Reddy of Steadfast Business Consulting outlines how the qualified domestic minimum top-up tax is reshaping ...