International Tax Report

Hannah Gannagé-Stewart discusses the potential implications of the European General Court’s decision in the Amazon state aid case on future transfer pricing related disputes. The European Union’s General Court (GC) has overturned a..

The Danish Tax Agency recently issued new guidelines based on the European Court of Justice’s ruling in the NN A/S case, C-28/17. The court overruled Danish practice denying jointly taxed companies to set off losses sustained by a Danish..

The International Accounting Standards Board has amended the way in which it expects companies to account for deferred tax on transactions, such as leases and decommissioning obligations. In specified circumstances, companies are exempt from..

KPMG in the UK summarises recent corporate tax developments of potential interest to ITR readers. Finance Bill 2021 progress An update on the progress of Finance Bill 2021 and overview of the latest government amendments. The Committee of the..

The Financial Accounting Standards Board has issued a proposed Accounting Standards Update intended to better align hedge accounting with organisations’ risk management strategies. Since issuing the last hedging standard in 2017, the..