This document has been prepared solely for the purpose of publishing in the 2025 ITR World Tax guide and may not be used for ...

Also, the region has witnessed enhanced tax audits and assessments, with the backdrop of new indirect tax laws in certain ...

The Senate passed three bills with amendments that will enact the OECD’s 15% minimum corporate tax rate on multinationals ...

ITR invites tax firms, in-house teams, and tax professionals to make nominations for the 2025 ITR Tax Awards in the Americas, ...

Endy Arya Yoga and Nanda Atsatalada of GNV Consulting summarise legislative updates concerning corporate income tax reduction ...

Claudia Sofianu and Dan Răut of EY Romania discuss the growing challenges of cross-border teleworking, highlighting the ...

A spate of reforms has added to the growing appeal of Portuguese alternative investment funds. José Maria Cabral Sacadura and Francisco Soares Machado of Cuatrecasas explain the various vehicles ...

The ‘big four’ firm was originally prohibited from tendering for government work until December 1 due to its tax leaks scandal, but ongoing investigations into the matter have seen the date extended ...

The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard Wagenaar questions if this is sustainable in a financialised world Globalisation ...

Approximately 74% of MAP cases in 2023 reached a full resolution, but new transfer pricing MAP cases fell by 16% There was a record number of closed mutual agreement procedures in 2023, according to ...

Anticipating potential changes in tax basis interpretations can help reduce audit risks in tax planning for intercompany equity transfers, says Abe Zhao of FenXun partners In China’s enterprise income ...