Expert Corner

OECD
Practical Implications of Pillar Two Compliance - Latest OECD Guidance
Denmark
Supreme Court Closes Book on the “Danish Cases"
Italy
How safe is the new Italian Investment Management Exemption safe harbour?
Italy
The South of Italy becomes a Special Economic Zone
India
MFN benefit is not automatic: Indian Supreme Court Ruling on Interaction between Constitution, Domestic Law an ...
Italy,Switzerland
Italy: Supreme Court rules Subject-to-Tax Test does not require actual payment of tax in Switzerland; grants f ...
Denmark,European Union
Beneficial Ownership: Final Judgments in the "Danish Cases"
European Union,Denmark
Beneficial Ownership: Final Judgments in the "Danish Cases" - Dividends
European Union
EU VAT in the Digital Age (ViDA)
France
France: Recent Developments Impacting Inbound and Outbound Income Flows – Part II
Brazil
Brazil: New Transfer Pricing Rules Expected for 2023 - Challenges in their Implementation
France
France: Recent Developments Impacting Inbound and Outbound Income Flows – Part I
Global
Approaching The Global Tax Pact from the Peripheral Economies’ Viewpoint
Global
The Crypto Series - Part II: The Background
Global
The Crypto Series - Part I: Taxation of Cryptocurrencies
European Union
The EU’s Unshell Directive
Canada
Canada Top Court Blesses Treaty-Shopping Arrangement: The Alta Energy Decision
Brazil
Brazilian Income Tax Reform and the Revaluation of Inbound Investment Structures
Netherlands
The Netherlands: Withholding Tax on Royalty and Interest Payments
India
The Supreme Court Ventures into and Beyond the Taxability of ‘Royalty’ in Respect of Software Licensing Fees
Denmark
Important 2020-21 Changes Impacting the Structuring of Business in and through Denmark
European Union
EU VAT and E-Commerce from 1 July 2021 – The new rules explained
Russia
Russia International Taxation - Year in Review and Look-Forward to 2021
Mexico
The Mexican Mandatory Disclosure Regime
India
Tax Tribunal Extends Tax Treaty Restrictions on India's Dividend Distribution Tax: Implications for Non-Reside ...
Global
COVID-19 Crisis and EU VAT