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News & Analysis

Deloitte Canada Regional Profile (Indirect Tax)

17 July 2023 by Deloitte

Deloitte Canada’s Global Indirect Tax (“GIT”) and Global Trade Advisory (“GTA”) practitioners provide indirect tax and global trade compliance, advisory, recovery, and technology enablement services to companies seeking to manage and optimize their indirect tax and global trade positions.

News & Analysis

LATAM Regional Profile (Tax Controversy)

16 July 2023 by Deloitte

LATAM Regional Profile (Tax Controversy)

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

AKD expands tax practice in Belgium with the appointment of Frédéricq Jacquet as partner

06 July 2023 by AKD - Belgium

AKD has taken on Frédéricq Jacquet for its tax practice as of 3 July 2023.

News & Analysis

Baker McKenzie announces the promotion of Olivier Dal Farra as a tax partner

05 July 2023 by Baker McKenzie - Luxembourg

Baker McKenzie Luxembourg is thrilled to announce the promotion of Olivier Dal Farra to Partner in our tax practice group, effecting from 1 July 2023.

News & Analysis

Baker McKenzie Luxembourg announces new Counsel’s promotion

05 July 2023 by Baker McKenzie - Luxembourg

It is with immense pleasure that Baker McKenzie Luxembourg announces the promotion of two counsel in the Tax and Transfer Pricing Practice Group, effecting from 1 July 2023.

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

Old vs new: does the wording of the GAAR really matter?

28 June 2023 by PLMJ - Portugal : Dinis Tracana and Rita Medalho

The Portuguese Arbitration Court (‘CAAD’) has recently ruled in three similar cases dealing with the application of the General Anti-Avoidance Rule (‘GAAR’).

News & Analysis

Tax Changes for 2023 and Their Effects on Transfer Pricing Rules

28 June 2023 by TPC Group - Peru

The tax authorities' innovations to be implemented must be known, concerning Transfer Pricing in particular.

News & Analysis

Increase in Transfer Pricing Audits in Latin America

15 June 2023 by TPC Group - Peru

At the 7th International Tax Law Congress, organized by the Administrative Tax Court on Transfer Pricing, the perspectives thereon in Latin America were discussed, which highlighted the increase in the number of Transfer Pricing audits.