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News & Analysis

Falcon Plastics acquired Avid International Molding Solutions’ manufacturing facility in Monterrey, Mexico.

27 November 2025 by SMPS Legal - Mexico

Falcon Plastics acquired Avid International Molding Solutions’ manufacturing facility in Monterrey, Mexico.
News & Analysis

Transfer Pricing in Greece: A Shift Toward Domestic Comparables

27 November 2025 by PwC - Greece

In the evolving landscape of international taxation, transfer pricing remains a cornerstone of compliance for multinational enterprises. At the heart of this discipline lies the use of comparability analyses - benchmarking studies that assess whether intra-group transactions are conducted at arm’s length, by comparing them to similar transactions between independent entities.
News & Analysis

Clean Industrial Deal State Aid Framework – An opportunity to accelerate renewable energy development

26 November 2025 by Arthur Cox Ireland

On 25 June 2025, the European Commission adopted a new State aid framework accompanying its Clean Industrial Deal, a plan to accelerate decarbonisation, reindustrialisation and innovation within the EU (see our earlier briefing on the Clean Industrial Deal here). The adoption of this new State aid framework will support the objectives of the Clean Industrial Deal by making it easier for Member States to grant aid compatible with its objectives.
News & Analysis

Interest taxation reform: An overview of the Phase One Feedback Statement

26 November 2025 by Arthur Cox - Ireland

On the 21 November, the Department of Finance issued its Feedback Statement containing a Strawman Proposal on “Phase 1 of Reform of Ireland’s Taxation Regime for Interest”.
News & Analysis

Tax Group Update: July 2025

26 November 2025 by Arthur Cox - Ireland

As the first half of the year draws to a close, we present an overview of some of the work that has kept our Tax Group busy in 2025.
News & Analysis

Dividend exemption

24 November 2025 by Studio Legale e Tributario Biscozzi Nobili & Partners - Italy

Is the Italian dividend exemption set to partially disappear? Franco Pozzi and Gloria Strappa of Studio Biscozzi Nobili and Partners discuss on proposed amendments of Italian taxation of dividend under 2026 Budget Law.
News & Analysis

Finance Bill 2025: What you need to know

24 November 2025 by Arthur Cox - Ireland

This summary outlines the key tax policy measures announced in the Finance Bill 2025 (the “Bill”).
News & Analysis

Revenue provides employers with disclosure opportunity to regularise misclassification of self-employment

24 November 2025 by Arthur Cox - Ireland

The Office of the Revenue Commissioners (“Revenue”) has published guidance to assist employers with correcting payroll tax issues in 2024 and 2025 following the Supreme Court’s recent decision in Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza (“Karshan”). Corrections may be made to Revenue on or before Friday, 30 January 2026.
News & Analysis

Understanding the Interrelation Between Securities Borrowing and Lending (SBL) and Transfer Pricing Risk Implications in Indonesia

17 November 2025 by Pro Visioner Konsultindo - Indonesia

Securities Borrowing and Lending (SBL) constitutes a pivotal mechanism within the capital market infrastructure, facilitating the temporary transfer of securities ownership rights - such as stocks or bonds - from a lender to a borrower for a predetermined duration. The purposes underlying such transactions are multifaceted, encompassing the fulfillment of settlement obligations, the implementation of investment or hedging strategies, and the enhancement of overall market liquidity. While the possession of securities is temporarily transferred, the ultimate ownership remains vested in the lender, thereby maintaining the integrity of long-term ownership structures.
News & Analysis

Forvis Mazars Sweden tax litigation group: case study

10 November 2025 by Forvis Mazars - Sweden

VAT and indirect tax | 3 April 2025
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