Nicolas Duboille and Mathis Rossignol of Sumerson analyse the far-reaching implications of a French Supreme Administrative Court decision clarifying the application of Article 123 bis of the General T ...
A recent ruling curbs formalistic proof requirements in EU cross-border pension fund taxation while strengthening the ...
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR ...
Tiago Marreiros Moreira and Francisca de Landerset of VdA explain the challenges of attributing profits to a management ...
ITR’s most prolific stories of the year charted public pillar two spats, the continued fallout from the PwC tax leaks scandal, and a headline tax fraud trial ...
Emanuel Băncilă of Băncilă, Diaconu și Asociații SPRL, part of the EY Law global network, questions the legality of an ...
As ITR’s exclusive data uncovers in-house dissatisfaction with case management, advisers cite Italy’s arcane tax rules ...
Gabriel Caldiron Rezende of Machado Associados comments on the beginning of the tax reform test phase, pending regulations, ...
Tax professionals are still going to be needed, but AI will make it easier for them than starting from zero, EY’s global tax ...
Overcoming new Romanian limits on deductibility for cross-border affiliate transactions through APAs
Adrian Rus and Georgiana Bizdrigheanu of EY Romania explain how advance pricing agreements can help taxpayers navigate Romania’s new deductibility limitations and improve predictability and efficiency ...
The EU has seemingly capitulated to the US’s ‘side-by-side’ demands. This may be a win for the US, but the uncertainty has only just begun for pillar two ...
Salaheddin El Busefi is a Libyan legal commercial adviser who stands at the intersection of law, policy and commercial ...
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