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Finance - A third of companies worldwide (34%) anticipate a significant increase in their group’s global effective tax rate, as a result of the implementation of
Allen & Overy partner Ishtar Sancho discusses the main tax trends in Spain over the past year and the impact of directives introduced to combat tax avoidance in the national and international tax systems, such as the Base Erosion and Profit Shifting proje
Ricardo Lopez Rubio of KPMG Abogados provides an insight into the alternative investment industry and considers the impact of prospective tax changes
The European Commission put forward a proposal in 2021 to tackle shell entities (known as ATAD 3). Despite widespread support for the concept, reaching agreement on the technical...
EU member state governments should finally make progress on the EU's Unshell directive that is aimed at clamping down on tax avoidance tactics, argue Paul Tang, Gilles Boyer, and Ernest Urtasun.