Expert Corner - Orbitax

Expert Corner

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

Denmark, European Union

Beneficial Ownership: Final Judgments in the "Danish Cases"

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