News and features

Articles

Article type
Jurisdiction
Practice area

Showing 1 - 10 of 451

News & Analysis

ITR World Tax 2025 is now live

21 August 2024 by Jon Moore

Our most comprehensive edition yet with more rankings, firms, jurisdictions and profiles
News & Analysis

Tariff Wars and Transfer Pricing: A Perfect Storm for Multinationals?

09 September 2025 by Garrigues - Brazil

The global business environment faces a new stress test in the form of tariffs, the magnitude of which is unheard of since the Smoot-Hawley Tariff Act of 1930, in the aftermath of the US election. The unpredictability and changing nature of tariffs require multinational enterprises (MNEs) to reassess the terms and conditions of their controlled transactions and transfer pricing policies.

News & Analysis

Tokenized Property in the UAE: VAT Implications

25 June 2025 by WTS Dhruva Consultants - United Arab Emirates

The UAE’s real estate landscape is entering a new era with the launch of the region’s first tokenised property platform in Dubai. By offering fractional ownership of real estate through digital tokens, this innovation democratises property investment and lowers the barrier to entry for property investors.
News & Analysis

Shadow Economy: Threat or Opportunity for Indonesia's Economy?

07 April 2025 by Provisio Consulting

As someone involved in finance and taxation, I see the phenomenon of the shadow economy in Indonesia as a complex issue
News & Analysis

Navigating Compliance and Strategy: Analyzing Indonesia's PMK 15/2025 on Tax Audits and Its Impact on Taxpayers

01 April 2025 by Provisio Consulting

Indonesia PMK 15/2025 is an important regulation which describes the country's approach to tax audit. The PMK means "Peraturan Menteri Keuangan", which results in the Minister of Finance
News & Analysis

Effectiveness of Tax Dispute Resolution in the Core Tax Administrative System (CTAS)

15 August 2024 by Provisio Consulting

The Indonesian Directorate General of Taxes (DGT) has implemented the Update of Core Tax Administration System (CTAS) on July 1, 2024
News & Analysis

Request for Explanation of Data and/or Information Letter (SP2DK) and its relation to PMK No. 79 Year 2023 and PMK 17/PMK/03/2013

07 August 2024 by Provisio Consulting

The SP2DK (Surat Permintaan Penjelasan atas Data dan/atau Keterangan) is a tool used by the Indonesian Directorate General of Taxes (DGT) to verify and clarify information related to a taxpayer's compliance.
News & Analysis

The relevance of ESG-Tax metrics in M&A and PE Transactions

30 August 2022 by CMS Portugal - Susana Estêvão Gonçalves, Managing Associate

It is currently undisputable that taxes have become a critical component of ESG: not only because they can be used as a policy tool to encourage environmental and social outcomes, but also because taxes are decisive to the well-functioning of civil society, as they enable governments to pay for public services and perform public investment.
News & Analysis

End of the Portugal-Sweden double taxation treaty: what changes for a Swedish NHR?

14 February 2022 by Monica Santos Costa and Lars-Olof Svensson

Sweden unilaterally terminated, as of 1 January 2022, the double taxation treaty (“the Treaty”) that had been signed with Portugal in 2002, as a result of the disapproval by the Swedish government of the no (or reduced) taxation of Swedish retirees residing in Portugal, under the non-habitual resident regime ("NHR").
News & Analysis

Strengthening legal certainty and transparency in the mutual agreement procedure in Switzerland

01 September 2020 by René Matteotti, Monika Bieri

Tax Partner tax attorney René Matteotti and senior adviser Monika Bieri examine the structure and applications of MAPs in the context of Swiss law.
Load more