Expert Corner - Orbitax

Expert Corner

India: Permanent Establishment Redefined? The Hyatt Case and the Expanding PE Doctrine

How the One Big Beautiful Bill Act Reshapes the U.S. International Tax Rules

G7, G20, United States, European Union, Inclusive Framework, OECD

G7, G20, United States, European Union, Inclusive Framework, OECD

Pillar Two: Quo Vadis?

Denmark: Danish Supreme Court rules in favour of taxpayer in landmark Transfer Pricing case

When Proof Isn’t Enough: Documenting and Defending Service Fee Deductions in China

Practical Implications of Pillar Two Compliance - Latest OECD Guidance

Supreme Court Closes Book on the “Danish Cases"

How safe is the new Italian Investment Management Exemption safe harbour?

The South of Italy becomes a Special Economic Zone

MFN benefit is not automatic: Indian Supreme Court Ruling on Interaction between Constitution, Domestic Law an...

Italy, Switzerland

Italy, Switzerland

Italy: Supreme Court rules Subject-to-Tax Test does not require actual payment of tax in Switzerland; grants f...

Denmark, European Union

Denmark, European Union

Beneficial Ownership: Final Judgments in the "Danish Cases"

European Union, Denmark

European Union, Denmark

Beneficial Ownership: Final Judgments in the "Danish Cases" - Dividends

EU VAT in the Digital Age (ViDA)

France: Recent Developments Impacting Inbound and Outbound Income Flows – Part II

Brazil: New Transfer Pricing Rules Expected for 2023 - Challenges in their Implementation

France: Recent Developments Impacting Inbound and Outbound Income Flows – Part I

Approaching The Global Tax Pact from the Peripheral Economies’ Viewpoint

The Crypto Series - Part II: The Background

The Crypto Series - Part I: Taxation of Cryptocurrencies

The EU’s Unshell Directive

Canada Top Court Blesses Treaty-Shopping Arrangement: The Alta Energy Decision

Brazilian Income Tax Reform and the Revaluation of Inbound Investment Structures

The Netherlands: Withholding Tax on Royalty and Interest Payments

The Supreme Court Ventures into and Beyond the Taxability of ‘Royalty’ in Respect of Software Licensing Fees

Important 2020-21 Changes Impacting the Structuring of Business in and through Denmark

EU VAT and E-Commerce from 1 July 2021 – The new rules explained

Russia International Taxation - Year in Review and Look-Forward to 2021

The Mexican Mandatory Disclosure Regime

Tax Tribunal Extends Tax Treaty Restrictions on India's Dividend Distribution Tax: Implications for Non-Reside...

COVID-19 Crisis and EU VAT