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The "Arrow" judgment delivered by the CAA of Lyon this week reminds us that if the burden of proof in terms of transfer pricing shifts mor...
In a very dense decision issued this summer, the Supreme Court upheld the transfer pricing adjustments made against ST Dupont, on the grou...
Introduction On 6 July 2023 the Cyprus Tax Department issued a circular (6/2023) that introduces simplification measures for taxpayers...
"Unlike the rules of court, the CTA rules does not mandate that a hearing be conducted for the court to rule for or against the taxpayer....
A small tax revolution. That's what it's all about. Small only by the low media resonance that accompanies it, when in reality, it is a re...
Following the public consultation initiated on 24 October 2022, on 31 May 2023 the government presented draft legislation to the Dutc...
The introduction of significant transfer pricing developments in Brazil that will have a significant impact on MNEs with a business p...
These measures, set to be included in the Finance Bill for 2024, are poised to strengthen our financial ecosystem and ensure fairness in t...
The Senate has recently approved a Provisional Measure that introduces new rules on transfer pricing in Brazil. This significant step alig...
The Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) was published by the UAE on 09 De...
Article 34(1) of the Federal Decree of taxation of corporates and businesses provides that transactions between related parties must be un...
The OECD’s Inclusive Framework has established a two-pillar strategy on Base Erosion and Profit Shifting (BEPS) to combat tax evasion, adv...
