- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
KPMG leader: new US firm will bolster global managed services
KPMG Law US revolves around contract managed services and the US is the largest market for that, Stuart Bedford tells ITR in an exclusive interview
Chile introduces ‘tax sustainability’ concept as ESG reporting trend gains importance
Sandra Benedetto and Jonatan Israel of PwC Chile provide an overview of a law establishing a new legal concept that aligns taxation with ESG principles, and consider its implications for Chilean companies
Five minutes with…Robert Christoffel, Saul Ewing
The US law firm’s tax counsel tells ITR about inspirations from a ‘legendary’ German tax scholar, perfecting riesling wine and what makes tax cool
Foreign business reorganisations: unravelling the tax implications in India
S Sriram and Dinesh Kukreja of Lakshmikumaran and Sridharan examine the tax consequences of foreign business reorganisations in India, including indirect transfer rules, statutory exemptions, and treaty benefits for multinational companies
This week in tax: EU tax chief ‘regrets’ Trump’s pillar two condemnation
Wopke Hoekstra also swore the EU would ‘hit back harder’ if faced with a trade war; in other news, a UK watchdog has launched an investigation into an audit completed by MHA
The platform economy: challenges and tax implications under DAC7 and VAT
Fernando Matesanz of Spanish VAT Services argues that reporting obligations for platform operators should be harmonised to prevent them from becoming ‘quasi-tax inspectors’ in a digital economy reshaped by servitisation
Import VAT in Sweden: legal uncertainty and business risks
Ulrika Badenfelt and Gustaf Fornmark of KPMG Sweden highlight several court rulings, ongoing disputes between regulatory authorities, and key compliance challenges before suggesting how multinational businesses can navigate a complex VAT and customs framework
How to optimise VAT in Portuguese property transactions
Effective VAT management can be achieved through utilising the option to tax on commercial property and the reverse charge mechanism, say Conceição Gamito, Rita Simão Luís, and Nídia Rebelo of Vieira de Almeida & Associados
This week in tax: EU’s tax chief rejects Trump’s critical VAT comments
Wopke Hoekstra implored US officials to ‘truly look into the facts’; in other news, the EU Council has reached a political agreement on DAC9
Opinion: Trump’s tariffs bluster benefits no-one, except maybe tax advisers
The US president’s flippant approach to international trade will cause chaos for corporations, but there are opportunities for intrepid tax advisers
Luxembourg’s new TP rules: implications for shareholders and intra-group accounts
Updated rules represent a significant shift in the Luxembourg TP landscape and emphasise the need for robust arm’s-length calculations, says Vanessa Ramos Ferrin of TransFair Pricing Solutions
Webinar – Operational Transfer Pricing and SAP: insights into EXA’s standard software for IT, finance, and TP managers
Explore the opportunities now available to achieve automated segmentation, forecasting, and price-setting – including alignment with customs value – in a webinar held in partnership between ITR and EXA AG on May 13 at 3pm BST (10am EDT, 4pm CEST)
TP issue cited as MNEs explain ICAP non-participation
Other reasons included the complexity of reporting, resource constraints and interactions with tax administrations
Czech Republic TP ruling branded ‘significant resource’ for taxpayers
The ruling underscores that tax authorities must provide ‘detailed, well-supported, and logically sound justifications’ when determining reference prices in tax assessments, one expert told ITR
India: AON TP ruling ‘will act as strong precedent’
The court emphasised that TP analysis must adhere to the arm's-length principle, be based on the specific facts of each transaction and comply with domestic regulations, one expert says