ITR (International Tax Review)

Italy awaits CJEU ruling on dividend tax’s Parent–Subsidiary Directive compatibility http://spr.ly/6047SqS3c Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici consider whether the regional tax on productive activities applicable to dividends distributed by subsidiaries to Italian parent companies conflicts with EU and constitutional principles #internationaltaxreview #internationaltax #taxpolicy #tax #italytax #gpbl #eutax #cjeu

Interview with Brian Little, partner, Deloitte Tax LLP http://spr.ly/6048SWszp

Interview with Chijioke Odo, Africa tax and legal partner and West Africa indirect tax leader, Deloitte Africa http://spr.ly/6042SWswE

Deloitte – North and South Europe and Middle East regional indirect tax leader interview Q&A with Henrik Karlsson, Indirect Tax Leader - Nordics, Deloitte Sweden http://spr.ly/6042SWsmC

US sales and use tax: nexus principle takeaways for European businesses Michael Bernard of Vertex Inc. says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle http://spr.ly/6045qanZL

Portuguese investment income assessment rules on partial redemptions of unit-linked products http://spr.ly/6044SlqKq Joana Sequeira and Nadine Gomes of VdA Vieira de Almeida explain recent developments in the Portuguese tax authorities’ stance on investment income assessment for partial redemptions of life insurance products #internationaltaxreview #internationaltax #tax #taxpolicy #portugaltax #vieiradealmeida

The new special VAT scheme for EU SMEs: barrier or benefit? http://spr.ly/6044SVn1p With the modified regime coming into effect from January 1 2025, Fernando Matesanz of Spanish VAT Services explains the new provision for cross-border transaction exemptions and related compliance complexities for SMEs #internationaltaxreview #tax #taxpolicy #internationaltax #indirecttax #vat #eutax #spanishvatservices

Free webinar: Why you should use dedicated transfer pricing documentation software http://spr.ly/6048qfkf6 Missed our recent webinar on transfer pricing documentation? Not to worry! The recording is available for you to watch now. Russell Gammon and Pamesh Sharma of Tax Systems and Adrian Henderson of Evelyn Partners provide in-depth insights into why and how dedicated TP software can help your organisation stay compliant and reduce risk. The following topics were covered: - The TP audit environment - HMRC in practice - TP resource models - Documentation software - The five reasons why you should use dedicated TP documentation software. Watch now http://spr.ly/6048qfkf6 #internationaltaxreview #tax #pillartwo #transferpricing #taxtechnology

US sales and use tax: nexus principle takeaways for European businesses Michael J. Bernard of Vertex Inc. says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle http://spr.ly/6047qanpX

MAPs: Egyptian perspective on a key mechanism in resolving double taxation disputes http://spr.ly/6045S3Ho1 Nouran Ibrahim and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt say mutual agreement procedures will have a vital role to play as the country modernises its tax infrastructure #internationaltaxreview #tax #taxpolicy #internationaltax #transferpricing #grantthornton