Tobias Ljunggren and Jessica Silver of KPMG Sweden, who acted as counsels, analyse the implications of a court ruling ...

Thomas Andersson and Tobias Almqvist of KPMG Sweden discuss a Supreme Administrative Court ruling affirming the right to ...

ITR’s most interesting stories of the year covered ‘landmark’ legal battles, pillar two, AI’s relationship with transfer ...

Fernando Silva of Vertex provides a guide to the ambitious transformation of Brazil’s complicated tax landscape, and says careful navigation will be required to negotiate dual VAT and phased ...

Raghavan Ramabadran, Krithika Jaganathan, and Nirupama Shankar of Lakshmikumaran & Sridharan explore the tax benefits available to businesses under India’s special economic zones framework and the ...

Liliana Piedade and João Filipe Rodrigues of Cuatrecasas argue for a substantive interpretation of Portugal’s stamp duty exemption on guarantees provided by financial institutions, credit institutions ...

Konrad Medoliński of MDDP provides an overview of the key provisions governing the Polish minimum corporate income tax and highlights critical upcoming deadlines The Polish minimum corporate income ...

Serena Cabrita Neto of Cuatrecasas explains how the Administrative Arbitration Centre’s ability to make preliminary references to the Court of Justice of the European Union has helped assimilate EU ...

Panama has no official position on pillar two so far and a move to implement in Costa Rica will face rejection, experts tell ITR Pillar two is not close to being implemented in Panama and Costa Rica ...

Javier de Rojas and Jose Ignacio Ripoll of Garrigues Madrid explain how producers and financers are increasingly taking advantage of Spain's clarified tax credit system for film, audiovisual, and live ...