Paul Ashburn, Radapak Arthapridi, and Anna Selina De Vera of HLB Thailand explain how the update to the Commentary on Article 5 clarifies when employees’ homes may create a taxable permanent establish ...

The postponement came after industry representatives flagged implementation issues with the registration regime; in other ...

Fernando Matesanz of Spanish VAT Services examines how Case C-515/24 clarifies the scope of the VAT Directive’s standstill clause, with ramifications for Spain and beyond ...

Despite the increased yield, the time taken to resolve enquiries was at a six-year high, new HMRC statistics have revealed ...

The High Court’s dismissal of barrister Setu Kamal’s legal challenge represents the first successful strike-out under a new law on SLAPPs ...

IP lawyers, who say they are encouraging clients to build up ‘tariff resilience’, should treat the risks posed by recent orders as a core consideration in cross-border licensing ...

IP lawyers, who say they are encouraging clients to build up ‘tariff resilience’, should treat the risks posed by recent orders as a core consideration in cross-border licensing ...

As Coca-Cola awaits a crucial 11th Circuit Court of Appeals decision this year, its multibillion-dollar tax dispute could have profound implications for investors, cash flow, and corporate transparenc ...

Dewa Nugraha and Julius Wahyu Daryono of GNV Consulting summarise new tax data reporting rules, guidance on the taxation of domestic dividends, and transitional relief related to the Coretax system ...

Under Jeff Soar’s leadership, WTS UK aims to scale to 100 partners within five years and challenge the big four ...

However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 ...

However, that culture is about to be put to the test, at least in one region. In a major announcement last week, Deloitte said it will create a centralised EMEA behemoth with combined revenues of €20 ...