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Our collection of news is focused on international tax and transfer pricing.

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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. […]

Spain has introduced Law 7/2024, implementing global minimum tax rules under the OECD’s Pillar Two framework. This new law aligns Spain with the EU’s Council Directive 2022/2523 and reflects its […]

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 […]

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. […]

The OECD/G20's Pillar I reforms, including Amount B, reshape global tax rules. This article explores their implications for the Netherlands, particularly regarding double taxation and marketing distribution activities.
Discover how Italy’s new PE investment management exemption simplifies tax compliance for investment managers, aligning with international standards and boosting foreign investment.
The High Court of Australia will decide a pivotal case on withholding tax compliance and the interpretation of Double Tax Agreements, impacting MNCs globally.
Starting January 1, 2025, Georgian tax authorities will requalify certain cross-border controlled loans as capital contributions under newly defined criteria. These changes could significantly impact lenders and borrowers engaged in international financing.
The Delhi High Court reaffirms the importance of consistency in transfer pricing, endorsing TNMM as the most appropriate method for stable, unchanging business models.
Discover how tax administrations worldwide are setting a framework for responsible AI use, with a focus on compliance, transparency, and efficiency.
The Italian Supreme Court's latest ruling on OECD Guidelines provides crucial insights on method selection for transfer pricing in intra-group transactions.
Discover how Germany's new Fourth Bureaucracy Relief Act is simplifying transfer pricing documentation requirements, easing compliance burdens for businesses while maintaining effective tax oversight. Stay ahead of these key changes and what they mean for

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