The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard ...
Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss a recent decision by the Brazilian Supreme Court that ...
Currently, in practice, by structuring a real estate company with multiple rental properties (leased to third parties) into ...
Teresa Teixeira Mota and Francisco Lencastre Torres of Vieira de Almeida & Associados explain how generative AI and enhanced ...
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente analyse a transfer pricing-related ...
Joana Sequeira and Nadine Gomes of Vieira de Almeida & Associados explain recent developments in the Portuguese tax ...
The source of additional remuneration received by PwC Australia CEO Kevin Burrowes had been the subject of much parliamentary ...
The move will provide certainty to taxpayers and reduce the risk associated with pricing transactions for TP, according to ...
With the modified regime coming into effect from January 1 2025, Fernando Matesanz of Spanish VAT Services explains the new ...
Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici consider whether the regional tax on productive activities applicable to dividends distributed by subsidiaries to Italian parent c ...
Pia Honkala, co-head of Aibidia’s operational TP product, tells ITR how her company works in harmony with advisers like the ‘big four’ to revolutionise clients’ processes ...
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