- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
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
Deloitte – Asia-Pacific women in tax interview
Fumiko Mizoguchi, partner, Tax & Legal, Deloitte Japan
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
Key evidentiary lessons for taxpayers: experts dissect Australia TP case
An Administrative Review Tribunal ruling last month in Australia v Alcoa represents a 'concerning trend' for the tax authority, one expert tells ITR
Italy: Year-end transfer pricing adjustments under new accounting standard
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine year-end transfer pricing adjustments in light of EU developments and implementation of the OIC 34 accounting standard in Italy
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