The UK government is proposing to introduce yet another new tax, the Public Interest Business Protection Tax (PIBPT) (even though the ink...
Large businesses are encouraged to provide relevant information to HMRC at an earlier stage to gain exemption from notification under the...
Two recent trends in international taxation – an increase in taxpayers' obligations to document and share information with tax...
The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT...
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When is the best time to consult on the UK’s implementation of the OECD/IF GloBE model rules published on 20 December 2021 with the aim...
Finland has amended its transfer pricing rules as of January 2022 enabling the Finnish Tax Administration (FTA) to make transfer pricing...
On 7 December 2021, the EU Council agreed on a proposal to update rules on value added tax (VAT) rates. This proposal builds on the 2016...
For tax years starting as of 1 January 2022 or later, a minimum effective 15% Corporate Income Tax (CIT) will apply to large Spanish...
Legal regulation of Chilean non-recognition regimes is scarce. Further details of their requirements are often derived from regulations...