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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

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

29 May 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate. Prior to October 7 2023, the existing legal framework raised considerable uncertainty regarding the conditions under which the reduced rate could be applied.
News & Analysis

Netherlands: Transfer pricing for scale-ups

27 May 2025 by Quantera Global - Netherlands

Free up time and focus on growth
News & Analysis

India: Intra Group Royalty – A showstopper in Transfer Pricing Arena!

22 May 2025 by VSTN Consultancy - India

Royalty payments to Group Entities for the use of Intangible property have always been in limelight. The fast paced growth of the intangible economy with the world royalty and licensing fee receipts recorded at 494 Billion USD in 2023 as compared to 191 Billion USD in 2010 as reported by the World Bank, has opened up the pandora’s box posing new and unique challenges in determination of the arm’s length price in relation to transactions involving intangibles.

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

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

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

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

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