- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
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
WTS aims to capture PwC’s former francophone African footprint
WTS Global is also vetting new potential member firms in Algeria, Cote D’Ivoire and Benin, Kelly Mgbor tells ITR in an exclusive interview
This week in tax: EU mulls pillar two revisions to placate US
The scope of qualifying pillar two tax credits could reportedly be broadened; in other news, hundreds of IRS appeals staff are to resign
Can formalism undermine VAT neutrality? Spanish courts take step in right direction
Fernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid
Indonesian roundup: delayed implementation of import and export restrictions on certain goods
Ahdianto and Erviyanti Adam of GNV Consulting Services outline Indonesia’s latest tax developments, including new rules on importing personal belongings and mandatory use of the CEISA 4.0 digital customs system
This month in indirect tax: UK denies private school VAT breaches human rights law
Meanwhile, South Africa’s finance minister has accepted a court decision on suspending a VAT increase and US President Donald Trump mulls a 100% tariff on foreign films
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
India sets APA resolution targets in 2025/26 action plan
The plan aims to improve the efficiency, transparency, and effectiveness of direct tax administration in India
Business restructuring: unveiling a hidden tax and the valuation implications
Uday Ved, Hetav Vasani, and Snehal Pawar of KNAV India explore how cross-border business restructuring can trigger hidden tax exposures such as exit charges, and examine valuations under evolving global transfer pricing rules
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