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 ...

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

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 ...

Raquel Maurício of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines recent Portuguese VAT changes aimed at ...

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

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 ...

Section 899 of the ‘one big beautiful’ bill would have spelled disaster for many international investors into the US, but ...

The tax agency has increased compliance yield from wealthy individuals but cannot identify how much tax is paid by UK ...

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