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News & Analysis

Asia-Pacific: Women in Tax

09 May 2025 by Deloitte - Global

Interview with Fumiko Mizoguchi, Partner, Tax & Legal, Deloitte Japan

News & Analysis

Brazil: Finocchio & Ustra announces the arrival of two new environmental law partners

09 May 2025 by FIUS - Finocchio & Ustra Sociedade de Advogados - Brazil

Reinforcing its full-service practice, Luciana Moralles and Marcelo Schwartzmann are joining the firm’s team of partners

News & Analysis

Peru: The deductibility of advertising expenses for income tax purposes: Analysis of the criteria applied by SUNAT

08 May 2025 by +Value - Peru

In the Peruvian tax system, advertising expenses constitute a relevant component within the cost structure of companies, especially in highly competitive contexts. However, from a tax perspective, these expenses are subject to constant scrutiny by the auditors of the National Superintendency of Customs and Tax Administration (SUNAT), who apply restrictive criteria when qualifying their deductibility for income tax purposes.

News & Analysis

Annual Tax Law Bulletin on Taxation of The Digital Economy 2024

22 April 2025 by Erdem & Erdem Law Office

With the increasing digitalization of the economy, the Organization for Economic Cooperation and Development (“OECD”) and G20 began working on the Inclusive Framework on Base Erosion and Profit Shifting

News & Analysis

Acquisition Date of Shares under Article 80 of the Repetitive Income Tax Law

22 April 2025 by Erdem & Erdem Law Office

As a general rule, under Article 80 of the Repetitive Income Tax Law No. 193 ("ITL"), capital gains derived from the disposal of securities, except for exemptions, are subject to income tax as capital appreciation gains.

News & Analysis

Constitutional Court Decision on Inflation Adjustment

22 April 2025 by Erdem & Erdem Law Office

Through its decision dated 30 November 2023 and No. E. 2023/105 K. 2023/208 ("Decision"), the Constitutional Court of the Republic of Türkiye annulled the regulation stating that inflation adjustment will not be made for 2021

News & Analysis

Income Tax Exemption for Stock Option Plans

22 April 2025 by Erdem & Erdem Law Office

Article 2 of Law No. 7524 on the Amendment of Tax Laws and Certain Laws and Decree-Law No. 375 ("Law No. 7524") and the income tax exemption for the benefits provided to employees by issuing share certificates, which is regulated under Article 17 of Income Tax Law No. 193

News & Analysis

Erdem & Erdem Advised Moka Ödeme ve Elektronik Para Kuruluşu A.Ş. and Birleşik Ödeme Hizmetleri ve Elektronik Para A.Ş. on Their Merger

22 April 2025 by Erdem & Erdem Law Office

We are proud to announce the completion of the merger between Moka Ödeme ve Elektronik Para Kuruluşu A.Ş. and Birleşik Ödeme Hizmetleri ve Elektronik Para A.Ş.

News & Analysis

Luxembourg’s New Transfer Pricing Rules for Current Accounts

15 April 2025 by TransFair Pricing Solutions

This article provides an analysis of the transfer pricing compliance process, new regulatory considerations for shareholder and intragroup accounts, the transfer pricing assessment and dispute process in Luxembourg, and an overview of recent transfer pricing court cases in Luxembourg.

News & Analysis

Safe Harbour Rules and the Nigerian Transfer Pricing Regulation – A Critical Examination

11 April 2025 by Alliance Law Firm

The transfer pricing regulations cover all transactions between ‘connected taxable persons’ that could impact the profit or loss position of any of the parties

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