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The proposed Irish Knowledge Development Box regime will follow a similar framework to the Modified Nexus approach.
Oman’s newly signed treaty with Spain reduces withholding tax rates and includes a new limitation on benefits clause to prevent treaty shopping.
In this paper, KPMG presents research into reporting of social investment by 100 of the world’s largest companies and their associated foundations.
Poland’s Supreme Administrative Court has referred an issue concerning the taxation of ‘benefits in kind’ to the Constitutional Tribunal.