Oscar López Velarde and Samantha Oseguera of Ritch Mueller examine the uncertainty surrounding Mexico’s 4.9% withholding tax on interest payments to US banks and its impact on cross-border credit amid shifting Mexico–US political dynamics

ITR celebrated the achievements of the international tax and transfer pricing community across Europe, Middle East and Africa with a dinner in London on September 18.

ITR celebrated the achievements of the financial law community in Americas with a dinner in New York on September 26.

Dec 12, 2024 · The year 2025 will introduce several significant tax reforms in Poland that are set to take effect on January 1. Businesses will need to prepare for these changes, as well as any adjustments that may be announced or passed throughout the year.

Nov 26, 2024 · For consideration for the Jurisdiction Awards, please submit to the ITR World Tax rankings 2026.Matters submitted to ITR World Tax will be treated as your nominations to the jurisdiction categories. Once nominations have been received, our team of editors, journalists, and researchers will undertake a thorough analysis of their content.

Dec 17, 2024 · Revenues from KPMG’s tax and legal services division rose by 10% to $8.7 billion in its last financial year, the ‘big four’ firm announced today, December 17.. It means that KPMG’s tax practice grew at a quicker rate than the rest of the big four’s, after EY (7%), Deloitte (9% without accounting for currency fluctuations) and PwC …

Sep 14, 2021 · The concept of ‘beneficial ownership’ is found under the international tax treaties. The tax treaties are negotiated based on the model tax conventions and these conventions inter alia provide explanations as to the intent and purpose behind terms appearing therein. The phrase ‘beneficial owner’ appears in both the OECD Model Tax Convention and the UN Model Tax Convention in the ...

Dec 17, 2012 · Royalties paid in exchange for the right to use or exploit IP outside of the US are typically foreign-source income – IRC §862(a)(4). In contrast, the gain from the sale of IP – patents, copyrights, secret processes or formulas, goodwill, trademark, trade brand, franchise, or other like property – is generally sourced under IRC §865 according to the residence of the seller.

1Google Analytics: October 1, 2023 to September 30, 2024. 2Based on followers of World Tax accounts on LinkedIn and Twitter (October 1, 2024). FIRM RANKINGS WORLD TAX AND LEADERS GUIDES GEOGRAPHICAL BREAKDOWNS US India Brazil Indonesia Canada Mexico China Peru Chile Japan TOP 10 COUNTRIES VISITING WORLD TAX1 page views annually on itrworldtax.com1 232,392

Sep 19, 2024 · ITR invites tax firms, in-house teams, and tax professionals to make nominations for the 2025 ITR Tax Awards in the Americas, EMEA, and Asia-Pacific