While pillar two can progress without the US, it won’t reach the same heights without American involvement, argues Renáta ...

There are unanswered questions as to how foreign investors could reclaim money via tax credits, advisers suggested ...

KPMG Law US revolves around contract managed services and the US is the largest market for that, Stuart Bedford tells ITR in ...

Senior Deloitte tax practitioners examine how international remote work is reshaping tax policy and explore the challenges ...

Under the merged scheme for R&D tax relief introduced last year, rules on contracted out R&D have changed. James Dudbridge ...

Claudia Sofianu and Dan Răuț of EY Romania summarise the new directive on platform work and call for Romania to continue its ...

Looking at transfer pricing simplification is “obviously helpful”, but it should be done in line with current standards, a ...

Ulrika Badenfelt and Gustaf Fornmark of KPMG Sweden highlight several court rulings, ongoing disputes between regulatory ...

Fernando Matesanz of Spanish VAT Services argues that reporting obligations for platform operators should be harmonised to ...

S Sriram and Dinesh Kukreja of Lakshmikumaran and Sridharan examine the tax consequences of foreign business reorganisations ...

Other reasons included the complexity of reporting, resource constraints and interactions with tax administrations ...

Sandra Benedetto and Jonatan Israel of PwC Chile provide an overview of a law establishing a new legal concept that aligns taxation with ESG principles, and consider its implications for Chilean compa ...