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Bilateral APAs and mutual agreement procedures (MAPs): why the interest due may differ

May 10, 2023

Interest on tax due and late payment interest also often play a role in the adjustment or reassessment of the profit. Sates involved maintain different national rules on interest, which can result in ...

Legal protection under Pillar II - or more to the point: the absence of it

February 14, 2023

As of 2024, the Pillar 2 rules will become a reality within the EU and other jurisdictions worldwide. Under Pillar 2, the Global Anti-Base Erosion (GloBE) rules ensure that large multinational enterpr ...

Aldo Mariani appointed as Head of Global Tax Dispute Resolution and Controversy Services network

November 14, 2022

Aldo Mariani has been appointed as Head of Global Tax Dispute Resolution and Controversy Services network

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