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WEB2 days ago · ITR World Tax rankings released: big EMEA performance for ‘big four’. Tom Baker, September 10, 2024. This week in tax: Ireland progresses with new participation exemption. Ralph Cunningham, August 30, 2024. This month in indirect tax: UK parties say no to higher VAT. Ralph Cunningham, June 05, 2024.
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 Convention and the UN Model Tax Convention in the ...
Hong Kong’s expanded foreign-sourced income exemption …
WEBJan 23, 2024 · As discussed in an article by KPMG China published in December 2022, in response to the inclusion of Hong Kong SAR (Hong Kong) by the EU in its grey list of non-cooperative jurisdictions for tax purposes in October 2021, the Hong Kong government has implemented a foreign-sourced income exemption (FSIE) regime (i.e., FSIE 1.0 regime) for dividends, interest, income from the use of intellectual ...
Top transfer pricing cases of the year so far
WEBAug 15, 2024 · The year 2024 has already seen a raft of defining and eye-catching transfer pricing disputes. From battles with the US’s Internal Revenue Service (IRS) to protracted PepsiCo proceedings in Australia, there has been plenty to analyse. Last month, ITR charted four of the most significant general tax disputes from the year so far.
ITR World Tax rankings released: global firms dominate
WEBAug 21, 2024 · The World Tax rankings encompass over 155 jurisdictions and more than 5,100 firms worldwide. These firms were assessed for their competencies across a range of tax areas, including transactional tax, tax controversy, transfer pricing and indirect tax. The ITR editorial team does not compile the rankings, but we sat down with World Tax’s ...
Conferences | International Tax Review - ITR
WEBApr 25, 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 …
ITR Awards | International Tax Review
WEB5 days ago · Awards. Deloitte leaves ITR’s 2024 EMEA Awards as biggest winner. The firm picked up awards for its work in multiple jurisdictions, while DLA Piper walked away with four individual honours. Sam Sholli, September 19, 2024. Awards. ITR Americas Tax Awards 2024: shortlist announced. ITR is delighted to reveal all …
Transfer Pricing - International Tax Review
WEBSep 24, 2024 · The court overturned a common and well-established position of the Italian tax authorities in a highly significant ruling, experts have told ITR. Sam Sholli,August 29, 2024. Transfer Pricing. A&M expands TP offering with managing director hires in US. Both hires have extensive experience working for EY in the US.
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.
Brazil: Understanding the Tax on Financial Operations (IOF) - ITR
WEBSep 5, 2012 · As the Financial Times has already stated, Brazil "is one of the fabled fast-growing BRIC economies – Brazil, Russia, India and China – that are reshaping the international order. And as the host of the next football World Cup and, in 2016, the Olympic Games, Brazil has confidently arrived on the global stage". This economic and political progress is driving foreign investment in the country.