LATEST ARTICLES
Australia
Alvarez & Marsal
The Australian Taxation Office (ATO) has recently released the final version of the Practical Compliance Guideline 2024/1 (PCG 2024/1), which details the ATO's approach...
Austria
Schoenherr Attorneys at Law
The reintroduction of (additional) wealth taxes is a hot topic in Austria. It comes with major practical challenges, not only for advisors but especially for tax authorities and the Austrian legislator.
Brazil
Bennett Thrasher
Brazil continues to move forward with the legislative steps needed to align Brazil's transfer pricing regulatory framework with the Organization for Economic Cooperation and Development's (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.
Canada
Osler, Hoskin & Harcourt LLP
On February 21, 2024, the Canada Revenue Agency (CRA) published a revised Information Circular (Circular) on the Advance Pricing Arrangement (APA) program.
Osler, Hoskin & Harcourt LLP
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released a report on Amount B (Amount B Report) that provides guidance on the simplified...
McCarthy Tétrault LLP
Throughout 2023, the Government of Canada continued its agenda of major tax reform with new legislative proposals and technical amendments to Canadian tax law affecting the general anti-avoidance rule (GAAR), clean economy tax credits, mandatory disclosure rules, and many more.
Cyprus
KPMG in Cyprus
On 3 April 2024, the Cyprus Tax Department released additional frequently asked questions ..
KPMG in Cyprus
On 23 February 2024, the Cyprus Tax Department ("CTD") published a letter extending the deadline for the submission of the 2022 Income Tax Return ...
S&A
In continuation of our article issued in September 2023, in an important announcement on February 1, 2024, the Cyprus Tax Department has paved the way for a significant shift in the tax landscape...
Oneworld Ltd
On 1 February 2024, the Cyprus Tax Department ("CTD") issued a Circular with retrospective effect as of 1 January 2022 and onwards, announcing the increase of the materiality threshold...
Eurofast
In response to recent developments by the Cyprus Tax Department, Transfer Pricing regulations are undergoing significant changes, as per the circular issued on February 1, 2024.
Egypt
Andersen in Egypt
In today's interconnected global economy, ensuring fair taxation and combating tax evasion are paramount concerns for governments worldwide.
Andersen in Egypt
In the bid of to simplify compliance procedures and foster a more conducive business environment, the Egyptian Tax Authority (ETA) has recently introduced significant updates...
Andersen in Egypt
Thin capitalization is a tax term that refers to a situation in which a company has a high level of debt and relatively low equity.
Andersen in Egypt
In the intricate landscape of transfer pricing, the Transactional Net Margin Method (TNMM) stands out as the "joker," renowned for its exceptional...
France
Grant Thornton Société d’Avocats
Découvrez en vidéo les nouveautés 2024 en matière de documentation et de contrôle fiscal.
Grant Thornton Société d’Avocats
La France impose trois exigences cruciales en matière de prix de transfert : la documentation (A), la déclaration annuelle (B) et la déclaration pays-par-pays (CbCR) (C).
India
Parakram Legal
Softbrands was an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal ("Tribunal") before the High Court of Karnataka.
Parakram Legal
In a recent ruling, the Income Tax Appellate Tribunal, Delhi while differentiating the rulings in Centrica India Offshore and Northern Operating Systems ruled that reimbursement of salaries of the ex-patriate employees ...
Lakshmikumaran & Sridharan
The Indian domestic tax laws contain certain provisions which provide differential tax treatment in transactions involving residents and non-residents.
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