Overview of Portugal’s new tax incentive for scientific investigation and innovation
João Riscado Rapoula and André Vilaça Ferreira of VdA outline the NHR 2.0 Portuguese tax incentive and explain why it could enhance the country’s appeal to expatriates and foreign businesses
ATO triumphs in key Part IVA case
Jun Au of DLA Piper Australia analyses a recent Full Federal Court decision on the Australian Taxation Office’s application of the general anti-avoidance rules, with the judgment also addressing dividend stripping and the taxation of financial arrangements
Pillar two in Portugal: years of uncertainty ahead after transposing legislation enacted
António Queiroz Martins and Carolina Braga Andrade of Morais Leitão, Galvão Teles, Soares da Silva & Associados explain the application of the rules in Portugal as the country helps lead global tax reform
Indian High Court upholds ‘round tripping’ reassessment: expert analysis
A recent decision underlines that Indian courts are more willing to look beyond just legal compliance and examine whether foreign investment structures have real business substance
Finnish government accused of unsubstantiated corporate tax claim
A German economics professor was reportedly ‘irritated’ by how the Finnish ministry of finance used his data
Global tax equity: confronting base erosion in the digital economy
Countries that care about the fair taxation of tech multinationals and equitable global distribution of wealth should back the UN’s tax framework, writes economist Abdelmalek Riad
This week in tax: IRS has lost 11% of its workforce, report finds
The cuts disproportionately affected staff in certain positions, the report also found; in other news, MHA announced the €24m acquisition of Baker Tilly South East Europe
Dutch court clarifies interest deduction limitation and exception for central financing function
Jian-Cheng Ku, Roland Kleimann, and Jurriaan van Bladel of DLA Piper Netherlands analyse recent case law on key financing functions as an exception to a Dutch interest deduction limitation
IBA president: OECD’s two-pillar solution is ‘crucial’
Jaime Carey speaks about the benefits of his tax background, DEI values, the use of AI for a smarter legal practice, and other priorities that will define his presidency
PwC to lay off ‘about 1,500 employees’ in US: report
Historically low levels of attrition over consecutive years made a ‘difficult decision’ necessary, PwC has reportedly said