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WEB2 days ago · CMS highlights from ITR’s Transfer Pricing Forum: The Italian perspective. Vittoria Segre, partner at CMS Italy, reviews a range of TP topics discussed at the event, including financial transaction audits and permanent establishment issues. Vittoria Segre, September 26, 2024.
Tax technology: a powerful ally in the race against regulation
WEBJan 2, 2024 · The future of tax technology. The future of tax technology is promising. Advancements in AI, machine learning, and robotic process automation (RPA) are revolutionising tax compliance. AI-powered tax software can automatically categorise and analyse transactions, identify tax-related issues, and even predict regulatory changes.
Understanding the beneficial ownership v. beneficial holding …
WEBSep 14, 2021 · The concept of ‘beneficial ownership’ is found under the international tax treaties. The tax treaties are negotiated based on the model tax conventions and these conventions inter alia provide explanations as to the intent and purpose behind terms appearing therein. The phrase ‘beneficial owner’ appears in both the OECD Model Tax …
Conferences | International Tax Review - ITR
WEBSep 26, 2024 · ITR produces 8 high-level conferences and summits a year which attract over 1,000 attendees. For more information, contact: Jamil Ahad, Commercial Director [email protected] +44 (0) 207 779 8767. Jamil heads up business development for ITR events. He helps firms network, engage and do business with tax and TP leaders …
The long expected Brazilian tax reform – objectives, challenges and ...
WEBMar 30, 2020 · The Brazilian government and the Congress began 2020 by reiterating that reforming the tax system is one of the main priorities and that the initial objective is to consolidate the different propositions into a single project, which would follow the legislative process within the House of Representatives and the Senate.
Plastic taxes: a guide to new legislation in Europe
WEBFeb 15, 2023 · The tax rates are €450 (~$465) per ton of taxable plastic in Spain and Italy, and £200 (~$250) per ton in the UK. The expected (net) government revenue from the Italian plastic tax was estimated to be almost €470 million (~$484 million) for the first year, and from the Spanish plastic tax, €724 million ($745) million.
ITR Global Tax 50 2021-22: Will Morris
WEBMar 10, 2022 · ITR Global Tax 50 2021-22: Will Morris. Will Morris has taken on the role of vice chairperson of the BIAC tax and fiscal affairs committee. He will continue to help shape the tax agenda in 2022. After more than a decade, Will Morris has stepped down as the chairman of the tax and fiscal affairs committee at the OECD’s Business and Industry ...
Spain: Complexities of participation exemption and the CFC rules
WEBDec 1, 2021 · The State Budget Law for 2021 (Law 11/2020) introduced an important change to the participation exemption rules provided in the Spanish corporate income tax legislation, and the Law 11/2021, on measures to prevent tax fraud, among others, amended the controlled foreign companies (CFC) rules in relation to corporate income …
US: Thinking through secondary transfer pricing adjustments
WEBOct 29, 2020 · Transfer pricing adjustments, always an important topic for many taxpayers, may be even more critical in light of the COVID-19 pandemic. Some tax authorities are looking to audits as a means of replenishing depleted coffers, and many taxpayers may need to rely on post-year-end taxpayer-initiated adjustments to correct their transfer …
MLI: Testing the ‘principal purpose’ | International Tax Review
WEBDec 12, 2018 · The MLI essentially allows the tax treaty-related measures of the OECD/G20 BEPS project to be introduced into the existing tax treaties of the signatories to the convention in a consistent and efficient manner, eliminating the need to renegotiate every bilateral tax agreement separately. The MLI positions adopted by each participating ...