- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
Tax advisory regulation would be slashed under Aussie conservative government
Australia’s conservative opposition will repeal controversial tax agent reporting rules if elected in the country’s May general election
This week in tax: Gary Shapley tipped to become acting IRS commissioner
Shapley would be the fourth person to hold the job this year; in other news, UK tax advisory firm MHA raised fewer funds than expected from its London IPO
EY’s regulatory troubles continue as FRC launches Post Office probe
The UK regulator is investigating EY’s auditing of the national postal service as it relates to the high-profile Horizon scandal, which saw hundreds wrongfully convicted
How the Luxembourg tax authorities should apply ex officio taxation
Edouard Authamayou and Christelle Larcher of Deloitte Luxembourg explain how several recent rulings have clarified the Administrative Court’s stance on the application of ex officio taxation in the grand duchy
Dutch Court of Appeal rules on anti-dividend stripping measures
Jian-Cheng Ku, Xander Stubenrouch, and Isa Weijman of DLA Piper Netherlands explain a recent ruling by the Amsterdam Court of Appeal regarding dividend stripping, and its broader meaning in an evolving tax landscape
Indonesian tax roundup: waiver window created for individual penalties
Hartiadi Budi Santoso and Arip Prastyo Wibowo of GNV Consulting Services summarise the application of the waiver, along with new regulations regarding customs audit and excise audit procedures, and free trade zone customs declarations
This week in tax: Donald Trump pauses global tariffs
However, the US president increased tariffs on imported Chinese goods to 125%; in other news, UK tax firm MHA expects to raise £102m from its London listing
‘Will send shockwaves’: experts assess business impact of Trump’s tariffs
The new tariffs could force companies to reroute logistics, renegotiate crucial deals or even uproot their production facilities, one tax expert tells ITR
The end of automatic VAT deregistrations? The CJEU draws the line
Fernando Matesanz of Spanish VAT Services examines a Court of Justice of the European Union ruling that curbs the automatic deregistration of VAT numbers, reinforcing the need for individualised assessments and proportionality in tax enforcement
Webinar – E-invoicing fundamentals: laying the groundwork for compliance
Gain essential insights into continuous tax controls by joining ITR and Thomson Reuters on April 30 for the first webinar of a three-part series on streamlining e-invoicing compliance in a digital-first world
‘General pause’ on pillar one in many countries: BDO tax chief
The US needs to be involved in pillar one for there to be more international acceptance of the project, Michael Masciangelo says
Decoding intellectual property ownership: insights from Swedish transfer pricing case law
Mikael Jacobsen and Henri Ahtiainen of Skeppsbron Skatt explore how several recent Swedish cases have shed light on the complex distinction between legal and economic ownership of intellectual property in transfer pricing matters
Recent Korean TP precedents: practical implications for policy and compliance
With South Korea expected to intensify its focus on multinationals’ intercompany transactions during tax audits, Yulchon tax partners analyse several transfer pricing-related rulings that could help shape strategy
The periodicity principle v OECD guidance: Swiss court rejects multi-year margin averaging
Monika Bieri and Caterina Colling Russo of Tax Partner discuss a Swiss court ruling concerning the use of multi-year margin averaging in transfer pricing adjustments and suggest several steps that could help ensure compliance
Italy: Renewed focus on tariffs and transfer pricing interplay after Trump measures
Multinational groups may need to reassess their strategies in the wake of the US president’s sweeping tariff changes. Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente outline ways to mitigate the impact