Our collection of news is focused on international tax and transfer pricing.
The Colombian Supreme Administrative Court has ruled in favor of a taxpayer regarding the inclusion of a loss-making entity in its transfer pricing comparability analysis. The decision clarifies that a […]
In a recent decision, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, ruled on the Principal Purpose Test (PPT) under the India-Luxembourg Double Taxation Avoidance Agreement (DTAA), as amended by […]
The OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released a set of updates to support the coordinated implementation of the global minimum tax under Pillar Two. […]
Introduction Luxembourg has demonstrated its commitment to international tax transparency by taking proactive steps to implement the OECD’s Pillar Two framework. This initiative establishes a 15% global minimum tax rate […]
Type: Legislation Italy’s 2025 Budget Law removes the €5.5 million annual revenue threshold for its 3% Digital Services Tax (DST), broadening its scope to include more non-resident digital service providers, […]
Germany Introduces 2024 Transfer Pricing Principles with Enhanced Compliance Measures In a notable update, Germany’s Ministry of Finance released Circular IV B 3 – S 1341/19/10017:004 on December 12, 2024. […]
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