The European Court of Justice (ECJ) added a crucial piece to the puzzle. The Stellantis Portugal ruling closes one door and opens three others. Here is what multinational groups need to understand and
Cash pooling arrangements are principally commercial arrangements with a third party bank and not to be entered into for tax reasons. There is however guidance on the transfer pricing.
The EU is introducing new charges on small import consignments from outside the EU, with implications for companies’ costs, logistics and pricing strategies.
Pillar 2 and the new side-by-side system may make the US a more attractive jurisdiction for multinational companies considering redomiciliation.
The Dutch innovation box is seen as a tax benefit, an arbitrage unlocked through intellectual property. But in today’s governance and risk environment, it is far more than that.
For many executives, transfer pricing still feels like a compliance topic. Important, but secondary to strategy. That perception is increasingly outdated.
For boards and executives, global tax has crossed a line. Pillar 2, ATAD 2 and public Country-by-Country Reporting are no longer “technical tax matters”.
Cross-border working is becoming increasingly common. Within the European Union, various rules govern cross-border employment. But issues can still arise in practice when an employee falls ill.
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