How to Mitigate Customs Valuation Risks of Price Adjustments?
CJEU’s Tauritus ruling clarifies under which conditions retroactive pricing adjustments lead to changes in EU customs valuation.
Tax Management International
Latest Tax Journals
Can the OECD Reshape Cross-Border Work Taxation in a Digital Age?
KPMG elaborates on practical solutions for cross-border workforce taxation in response to OECD consultation.
India’s New Tax Act Reshapes the Fiscal Landscape for Businesses
India’s Income Tax Act, 2025, introduces a new era of digital enforcement and enhanced administrative powers and fundamentally reshapes certain long-standing tax principles.
Expatriates, Cross-Border Workers Must Plan for Social Security
International workers and retirees must consider a complex array of factors in planning for future Social Security entitlement, including totalization agreements, work impacts, foreign benefits, timing, location, taxation, and Medicare changes.
Pillar Two: No Time to Die, Die Another Day, You Only Live Twice?
Recent OECD Pillar Two guidance introduces new safe harbours for global minimum tax implementation, offering simplification for some multinational groups while maintaining complexity for others.
Latin America’s Digital Tax Revolution: Can Businesses Keep Up?
Latin American tax authorities are swiftly adapting policies to capture digital revenue, challenging businesses to keep pace with new compliance demands.
Read the Top 5 Tax Management International Articles of 2025
Read Bloomberg Tax’s roundup of the top five Tax Management International Journal articles of 2025.
Saudi Arabia Advances Tokenized Real Estate Taxation Rules
As Saudi Arabia explores digital transformation and blockchain adoption, the tokenization of real estate introduces significant tax and regulatory uncertainty.
Spain Unlocks WHT Refunds for Nonresidents in Loss Positions
Spain’s non-discrimination jurisprudence opens new tax refund possibilities for international taxpayers operating through group structures, though also introduces substantial documentation and verification complexity.
Nigeria Reforms Tax Laws for 2026, Rewrites Rules for MNEs
The impact of Nigeria’s new tax laws that become effective January 2026 on multinational enterprises that are deriving income from Nigeria is examined.
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