Showing 171 - 180 of 304 for "Charles River Associates" with applied filters
07 December 2023 by
Interview with Patrick Chege, Associate Director, Tax Controversy, Deloitte Africa Tax & Legal
24 October 2023 by
Recent TP case: Economic rationality of some intra-group services
19 October 2023 by
The Karachaganak field (also known as Karachaganak) is one of the largest oil and gas fields in the world, located in the western part of Kazakhstan.
19 September 2023 by
Interview with Lilian Kubebea, Africa Tax & Legal Partner and Indirect Tax (Kenya) Leader, Deloitte Africa
03 August 2023 by
Deloitte Brazil Regional Profile (Indirect Tax)
01 August 2023 by
The Portuguese Arbitration Court has recently issued the first decision on the application of the concept of beneficial owner in the context of the Interest & Royalties Directive (“IRD”).
19 July 2023 by
Deloitte US Multistate Regional Profile (Indirect Tax)
13 July 2023 by
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”.
28 June 2023 by
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.
15 June 2023 by
On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931. Amongst others, the bill introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision.