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After years of cooperation between the Receita Federal do Brasil (“RFB“) and the OECD, on 29 December 2022, Brazil issued the Provisional Measure n. 1.152 (“MP 1.152/22“), introducing the Arm’s […]

On Tuesday, the 27th of September, the Global Tax Controversy (GTC) network hosted its 2022 Conference on the 6 leading themes on International Tax dilemmas and complexities. Among the speakers […]

AMSTERDAM, 20 June, 2022 – The world of tax is rapidly changing. Nowadays, the entire chain of information runs through a technology environment, and more and more information is exchanged […]

On the 20th of January 2022, the OECD published new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Some of the significant changes pertain to the guidance on the […]

Recent amendments to the Polish Corporate Income Tax Act require certain companies operating in Poland to publicly disclose their tax strategy on their website by 31 December 2021. Failure to […]

The new era of risk-free interest rates The end of LIBOR by 31 December 2021 The London Interbank Offered Rate (“LIBOR”) will cease to be used by 31 December 2021 […]

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The Colombian tax authority (DIAN) issued Concepto 3283, which addresses the most favoured nation clauses of double tax treaties signed by Colombia. It clarifies the impact of the tax treaty between Colombia and the UK

Many countries have published tax relief measures to address the economic impact of the coronavirus. We provide an overview with a brief summary of tax measures for businesses taken by […]

The European Council stated that a number of jurisdictions have not taken sufficient steps to implement their commitments by the agreed deadline, nor engaged in a meaningful dialogue that could […]

The Chinese Ministry of Finance and the State Administration of Taxation published several bulletins on tax relief policies to limit the economic impact of the coronavirus epidemic on businesses and […]

Latvia published the law with amendments to the Corporate Income Tax Act in its official gazette. The law entered into force on February 12, 2020. Hybrid mismatch measures Article 71 of […]

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