Orbitax Expertcorner
Expert Corner: International Tax Insights & Analysis from Leading Global Practitioners
Explore Latest Expert Corner News
European Union
The European Union Direct Tax Recast – Part V: The Tax Transparency Machine
European Union
The European Union Direct Tax Recast – Part IV: Better Rules for Tax Disputes
European Union
The European Union Direct Tax Recast – Part III: ATAD Simplification or Rebalancing?
European Union
The European Union Direct Tax Recast – Part II: Merger Directive Catches Up With Company Law, But Not With Tax Reality
European Union
The European Union Direct Tax Recast – Part I
India
India: The Supreme Court Tiger Global Ruling Remodels the Architecture of Cross-Border Structures
Brazil
Brazil: Implications of the Newly Introduced Brazilian 10% WHT on Outbound Dividends
India
India: Permanent Establishment Redefined? The Hyatt Case and the Expanding PE Doctrine
India
India: Permanent Establishment Redefined? The Hyatt Case and the Expanding PE Doctrine --test
United States
How the One Big Beautiful Bill Act Reshapes the U.S. International Tax Rules
G7,G20,United States,European Union,Inclusive Framework,OECD
Pillar Two: Quo Vadis?
Denmark
Denmark: Danish Supreme Court rules in favour of taxpayer in landmark Transfer Pricing case
China
When Proof Isn’t Enough: Documenting and Defending Service Fee Deductions in China
OECD
Practical Implications of Pillar Two Compliance - Latest OECD Guidance
Denmark
Supreme Court Closes Book on the “Danish Cases"
Italy
Test 08
Italy
How safe is the new Italian Investment Management Exemption safe harbour?
Italy
Test 07
Italy
Test 04
Italy
Test 12
Italy
The South of Italy becomes a Special Economic Zone
India
MFN benefit is not automatic: Indian Supreme Court Ruling on Interaction between Constitution, Domestic Law and Tax Treaties
Italy,Switzerland
Italy: Supreme Court rules Subject-to-Tax Test does not require actual payment of tax in Switzerland; grants full relief from withholding tax on royalties paid to qualifying Swiss recipient.
Denmark,European Union
Beneficial Ownership: Final Judgments in the "Danish Cases"
European Union,Denmark
Beneficial Ownership: Final Judgments in the "Danish Cases" - Dividends
European Union
EU VAT in the Digital Age (ViDA)
France
France: Recent Developments Impacting Inbound and Outbound Income Flows – Part II
Brazil
Brazil: New Transfer Pricing Rules Expected for 2023 - Challenges in their Implementation
France
France: Recent Developments Impacting Inbound and Outbound Income Flows – Part I
Global
Approaching The Global Tax Pact from the Peripheral Economies’ Viewpoint
Global
The Crypto Series - Part II: The Background
Global
The Crypto Series - Part I: Taxation of Cryptocurrencies
European Union
The EU’s Unshell Directive
Canada
Canada Top Court Blesses Treaty-Shopping Arrangement: The Alta Energy Decision
Brazil
Brazilian Income Tax Reform and the Revaluation of Inbound Investment Structures
Netherlands
The Netherlands: Withholding Tax on Royalty and Interest Payments
India
The Supreme Court Ventures into and Beyond the Taxability of ‘Royalty’ in Respect of Software Licensing Fees
Denmark
Important 2020-21 Changes Impacting the Structuring of Business in and through Denmark
European Union
EU VAT and E-Commerce from 1 July 2021 – The new rules explained
Russia
Russia International Taxation - Year in Review and Look-Forward to 2021
Mexico
The Mexican Mandatory Disclosure Regime
India
Tax Tribunal Extends Tax Treaty Restrictions on India's Dividend Distribution Tax: Implications for Non-Resident Investors
Global
COVID-19 Crisis and EU VAT
Unify Your Processes
Simplify Compliance
Empower Your Team