E-invoicing is currently characterised by dynamism, with fragmentation acting as a key catalyst for increasing ...

Sudin Sabnis and Siddhesh Khandalkar of Lakshmikumaran and Sridharan explore how context shapes the interpretation of undefined terms in tax treaties, balancing treaty text, domestic law, and diplomat ...

João Riscado Rapoula and André Vilaça Ferreira of VdA outline the NHR 2.0 Portuguese tax incentive and explain why it could ...

Pillar two and the US tax system ‘could work in harmony’, Scott Levine tells ITR in an exclusive interview to mark his arrival at Baker McKenzie ...

Au of DLA Piper Australia analyses a recent Full Federal Court decision on the Australian Taxation Office’s application of ...

António Queiroz Martins and Carolina Braga Andrade of Morais Leitão, Galvão Teles, Soares da Silva & Associados explain the ...

Gabriel Caldiron Rezende and Rafaela Calçada Cruz of Machado Associados discuss the impacts of the consumption tax reform on ...

Peter White, who has a tax debt of A$2 million, has been banned for five years from seeking registration with Australia’s Tax ...

An Administrative Review Tribunal ruling last month in Australia v Alcoa represents a “concerning trend” for the tax ...

Wopke Hoekstra’s comments followed US measures aimed against ‘unfair foreign taxes’; in other news, Grant Thornton and ...

Following his Liberal Party’s election victory, one source expects Mark Carney to follow the international consensus on ...

Countries that care about the fair taxation of tech multinationals and equitable global distribution of wealth should back ...