- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
Italian Supreme Court adopts look-through approach for cross-border interest payments
Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici comment on a judgment regarding the withholding tax exemption for outbound interest on financing received indirectly by foreign investment funds as beneficial owners
Baker McKenzie picks up former US Treasury deputy Scott Levine
Levine, who served under the Joe Biden administration, led the US’s negotiations on the OECD’s two-pillar solution
Legal Benchmarking Group acquired by Triple Private Equity
The deal to acquire ITR's parent company is expected to complete by the end of May 2025
Meat multinational JBS accused of dodging $442m in taxes
JBS, the biggest meat company in the world, allegedly used Luxembourgian ‘mailbox companies’ to avoid taxes between 2019 and 2022
Australian tax adviser imprisoned for operating while unregistered
Despite the conviction of Jessa Dabalos, the Tax Practitioners’ Board’s investigative work continues with five outstanding PwC scandal probes
Brazil’s consumption tax reform: understanding the new selective tax
Gabriel Caldiron Rezende of Machado Associados summarises the general aspects of the recently enacted Brazilian selective tax and explains why taxpayers should already be making preparations before its entry into force in 2027
Webinar – Navigating e-invoicing challenges: the impact of ViDA on automation and compliance journeys
Join ITR and Thomson Reuters on May 28 for the second webinar of a three-part series on e-invoicing and hear how businesses can strategically manage measures such as the VAT in the Digital Age proposal
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
Bilateral APAs have their moment
For many taxpayers, the prospect of long-term certainty that a bilateral APA offers can override concerns about time, cost and confidentiality
India’s record APAs a win for government efficiency: experts
The promise of nine years’ tax certainty and a ‘rational and pragmatic’ government process makes APAs a no-brainer, Indian tax advisers tell ITR
Fixing Italy’s approach to taxing digital business
Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede
‘General pause’ on pillar one in many countries: BDO tax leader
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