- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
Portugal’s NHR 2.0: the gift that keeps on giving
António Queiroz Martins and Carolina Braga Andrade of Morais Leitão, Galvão Teles, Soares da Silva & Associados explore how Portugal’s new non-habitual resident regime is designed to attract top talent through targeted tax benefits
Draft amendment to Chinese tax collection: impact on foreign-invested enterprises
China’s largest overhaul of its tax administration system in 24 years, featuring enhanced enforcement powers, is underway, says Abe Zhao of FenXun Partners
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
One company pays 78% of top-up taxes in Switzerland: study
A mere three firms accounted for more than 90% of top-up taxes paid, according to research from Deloitte
US pillar two stance: tax competitiveness challenges for Portugal and the EU
Pillar two will fail to achieve its aims without the participation of major economies, say João Velez de Lima, Teresa Teixeira Mota, and Francisca de Landerset of VdA
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
This week in tax: Donald Trump announces new global tariff regime
The EU is preparing countermeasures to protect its interests, Ursula von der Leyen said; in other news, the NRA is suing the state of Colorado over a 6.5% tax on the sale of firearms
US foreign tax credit rules: impact on Brazilian withholding taxes
Taxpayers with Brazilian operations should revisit their withholding positions in light of updated US guidance, writes Rafael Benevides, senior tax counsel at Meta
‘No avenue for effective judicial oversight’: Experts on Canada TP case
The MEGlobal Canada decision highlights taxpayers’ frustrations over split jurisdiction for TP assessments as well as a need for legislative reform, one expert tells ITR
The need for Indonesia’s industries to adapt to the global minimum tax
Businesses must embrace a new tax paradigm with Indonesia’s adoption of pillar two. Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia explore the impact on compliance, transfer pricing, and tax incentives
‘Reinforces crucial principle’: Experts dissect Italian Supreme Court TP ruling
The ruling is ‘well-structured’ in its references to the OECD TP guidelines, one expert says, while another argues it overlooks key technical issues
Indian tax authority signs record 174 APAs in 2024/25
India also brokered its first-ever multilateral APA last year, the Central Board of Taxes announced