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Showing 31 - 40 of 42 for "Antonio Russo" with applied filters

Firm

AFDO - Portugal

Practice areas

General corporate tax, Indirect tax, Tax, Tax controversy, Transactional tax

Firm

Serra Lopes Cortes Martins & Associados - Portugal

Practice areas

General corporate tax, Tax

Firm

PwC - Portugal

Practice areas

General corporate tax, Indirect tax, Private client, Tax, Tax controversy, Transactional tax, Transfer pricing

Firm

Baker McKenzie - Luxembourg

Practice areas

General corporate tax, Indirect tax, Tax, Tax controversy, Transactional tax, Transfer pricing

News & Analysis

Extrafiscality of Taxes: (Im)mediate Consequences

18 March 2024 by Flávia Sant’Anna Benites

The average Brazilian was already familiar with taxes long before this homeland – now a colony – has even conceived of being an independent country.

News & Analysis

VAT reporting obligations in the Digital Age: any risk for personal data processing?

13 July 2023 by Baker McKenzie - Luxembourg : Florence D’Ath – Senior Associate, IPTech; Antonio Merino – Senior Tax Associate, VAT

On 3 March 2023, the European Data Protection Supervisor (hereafter, the “EDPS”) responded to the EU Commission’s consultation dated 10 January 2023 on the legislative proposal on VAT reporting obligations, assessing the potential impact on the right to personal data protection, within the package “VAT in the Digital Age”.
News & Analysis

Luxembourg: Clarifications on reverse hybrid entities

28 June 2023 by Baker McKenzie - Luxembourg: Diogo Duarte De Oliveira, Amar Hamouche and Antonio Weffer

On 9 June 2023, the Luxembourg tax authorities issued a long awaited circular1 ("Circular") on reverse hybrid provisions as set forth under Article 168quater of the Luxembourg Income Tax Law (LITL). The purpose of the Circular is to provide guidance on determining the net income and tax due by taxpayers falling under the scope of Article 168quater LITL, i.e., being reverse hybrids.
News & Analysis

Luxembourg: Transfer pricing documentation requirements and new advance pricing procedures - highlights of the main changes

15 June 2023 by Baker McKenzie - Luxembourg: Diogo Duarte de Oliveira, Amar Hamouche and Antonio Weffer

On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931. Amongst others, the bill introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision.

News & Analysis

Evolution of TP case law in Luxembourg — from zero to 100 in record time

08 June 2023 by Baker McKenzie - Luxembourg: Antonio Weffer, Elodie Schmidt

In the past few years, the Luxembourg tax authorities (LTA) have shown a growing interest in the examination of transfer pricing (TP) aspects of transactions carried out by multinational groups.
News & Analysis

Interactions between transfer pricing and customs rules further to the Hamamatsu case: a potential turmoil in Luxembourg?

04 May 2023 by Baker McKenzie - Luxembourg - Antonio A. Weffer, Antonio Merino

More than five years ago, the Court of Justice of the European Union ("CJEU") ruled in the Hamamatsu Photonics Deutschland GmbH (“Hamamatsu”) case that, according to the former EU customs legislation , a taxpayer cannot make ex post adjustments to customs value based on an intercompany agreement for goods under an advance pricing agreement (“APA”) concluded with the tax authorities.

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