News
"Thanks... Good Talk" Shortcast
29 January 2024
Ivan Zapien focuses his shortcast on the issues, people, and culture that help shape Washington, D.C.
Publications
Insights and Analysis
Doing business in Italy 2023
29 May 2023
In Italy, there are special requirements which apply to specific types of companies (for instance investment, insurance, and banking companies and companies whose shares are traded on a...
News
Mexico | Taxation and Collection Master Plan for 2023
22 February 2023
The Tax Administration Service published the coordination strategy for taxpayer audits for the fiscal year 2023, which mainly consists of management by the tax authority for taxpayer...
News
Applying an arm’s length comparator to intra-group debt: the role of third-party covenants
04 August 2022
When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have...
News
UK government plans to introduce a re-domiciliation regime
02 November 2021
On 27 October 2021, HM Treasury, BEIS and HMRC published a consultation paper seeking views on proposals for a UK re-domiciliation regime under which foreign-incorporated companies could...
News
HMRC’s PDCF campaign continues – back to business
24 September 2020
HMRC have announced that it will be holding a webinar on Tuesday 6 October to provide an update on its Profit Diversion Compliance Facility (PDCF). The facility is a mechanism...
Insights and Analysis
Double standards for the taxation of intra group financing
14 May 2020
The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft...
Insights and Analysis
Coronavirus (COVID-19) - Summary of key international tax measures
20 April 2020
Taxpayer-friendly changes in tax law are fast becoming key weapons in governments’ arsenals for tackling the economic fallout of COVID-19.
News
COVID-19: International Taxation – a View from OECD
10 April 2020
The Covid-19 lockdown measures may result in adverse effects on the right to tax between countries which is currently provided for in international tax treaties.
