Renata Colafêmina and Rafaela Calçada Cruz of Machado Associados examine full non-cumulative taxation under Brazil’s new ...

In a world where international tax concepts rely on human activity, Leonard Wagenaar poses existential questions about the future of such ideas when AI is ever-present ...

France v Axa provides a practical illustration of how the burden of proof is applied in TP matters under French law, ITR also heard ...

In an exclusive interview with ITR, Ian Gary calls for a central public CbCR database and bemoans the US’s lack of involvement in international tax transparency ...

Edouard Authamayou of Deloitte Luxembourg examines a tribunal ruling on hidden contributions and profit distributions that ...

Reckitt Benckiser is to divest its Essential Home business, which includes more than 70 brands, to private equity firm Advent ...

In the first of a new series of weekly opinion pieces, ITR Editor Tom Baker reflects on the OECD’s attempts to sanitise the ...

The threat of 50% tariffs on Brazilian goods coincides with new Brazilian legal powers to adopt retaliatory economic measures ...

The country’s chancellor appears to have backtracked from previous pillar two scepticism; in other news, Donald Trump ...

Justyna Bauta-Szostak and Gniewomir Parzyjagła of MDDP say the new guidance on withholding tax is a step forward for ...

The OECD’s Inclusive Framework wants to simplify pillar two compliance for multinationals in jurisdictions with high effective tax rates, the organisation revealed today, July 17. In its latest report ...

Pillar two no longer has a future following the US’s carve-out deal with the G7, German Chancellor Friedrich Merz declared yesterday, July 15, according to Yahoo News. Merz made the claim after a ...