Third of business leaders demand lower CT rates for R&D
Research also revealed that 17% of UK business leaders believe a 25% cap on corporation tax is the most important policy for their business
High Court of Delhi rules on PE profit attribution for loss-making MNEs
Karanjot Singh Khurana, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan examine a ruling requiring multinational enterprises to pay taxes on profits attributed to their permanent establishment in India, despite global losses
Italy’s inheritance and gift tax reform enhances clarity on trust use
Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici explain the changes under a new legislative decree on inheritance and gift tax, and present their early thoughts on its application
Dodgy tax schemes up for discussion until November 1
The consultation paper is a part of a large number of measures that the Australian government has flagged in response to the PwC tax scandal
CJEU rules Dutch interest deduction limitation not in breach of EU law
Jian-Cheng Ku, Roland Kleimann, and Nick Schmidt of DLA Piper Netherlands explain how the Court of Justice of the European Union recently addressed whether a Dutch tax provision contravenes the freedom of establishment principle
Support for Polish flood relief efforts: CIT, PIT, and VAT provisions
Monika Marta Dziedzic and Paweł Wyciślik of MDDP explain several existing and temporary tax measures that are available to Polish businesses and individuals rallying to support the victims of the recent floods
Local tax experts dissect Brazil’s pillar two adoption
Companies have not had enough time to organise themselves in what has been an atypical legislative process, according to experts
Brazil embraces international fiscal alignment with deployment of a top-up tax
Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss the recently published Provisional Measure 1262/24 and Normative Instruction 2228/24 as a statement of Brazil's commitment to the OECD's global tax standards
ATO issues guidance on new thin capitalisation rules and the CCIV regime
Jun Au of DLA Piper Australia summarises the Australian Taxation Office’s newly set out considerations in deciding whether to examine a debt restructure and the key tax rules concerning corporate collective investment vehicles
Remote tax jobs: navigating the demand-supply imbalance
Arran Jaiswal of Distinct examines the widening gap between supply and demand in the remote tax job market and considers the future of tax careers in the AI age