The power of industry experience is perspective - perspective we bring to help you best leverage your own capabilities and resources.
On 8 June 2023, the Spanish Supreme Court issued its highly anticipated decision in a case involving the application of the dividend withholding tax exemption under the EU parent-subsidiaries directive (PSD) and the anti-abuse rule in domestic law (article 14.1 of the Non-Resident Income Tax Act ...
Spain enacted a new law on 24 May 2023 that transposes the EU DAC 7 rules into domestic law and makes other noteworthy changes to the General Tax Law (GTL), Corporate Tax Law and VAT Law. This article looks at the most important measures.
Switzerland and France on 27 June 2023 entered into an agreement that provides new and permanent taxation rules for income from home office work.
Cross-border work is increasingly becoming the norm in the global labour market. Double taxation agreements regulate who has the right of taxation, generally depending on the scope of the activity in the other country.
The EU’s Administrative Commission for the Coordination of Social Security Systems in April 2023 agreed on a framework agreement to determine the applicable social security legislation for certain cross-borders teleworkers in the EU. For prior coverage, see our alert in the May 2023 edition of...
The Canadian government, in its 2023 federal budget, released draft legislation that provides additional details regarding Employee Ownership Trusts, which can assist in employee compensation planning.
A recovery package announced by the Czech Republic government in May 2023 would consolidate the reduced VAT rates, resulting in some supplies being reclassified for VAT purposes.
In a landmark decision, the Supreme Court of India in the case of SAP Labs recently pronounced a significant judgement elaborating the circumstances in which an arm’s length price determined by the Income Tax Appellate Tribunal can be subject to further review. The core issue in the litigation...
The introduction of corporate tax in the UAE, which applies for financial years starting on or after 1 June 2023, marks a significant milestone in the country's fiscal landscape (for prior coverage, see the article in the May 2023 issue of Corporate Tax News).