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We explore the political reaction to the rules, current views on implementation timelines, some complexities we see in applying these rules practically, and what businesses can do now to get ready for the introduction of Pillar 2.

The world of indirect tax regime is fast changing with countries adopting new and more sophisticated measures and increasing use of technology to track business transactions.

Law 5/2022 of 9 March, which amends Law 27/2014, of 27 November, on Corporate Income Tax, and the revised text of the Law on Non-Resident Income Tax, approved by Royal Legislative Decree 5/2004, of 5 March, in relation to hybrid mismatches (hereinafter, the “Law 5/2022”), was published recently in the Spanish Official State Gazette (BOE).

Our expert Vicente Gomar has been part of the procedure described below, which has resulted in one of the most important rulings of recent times, the Supreme Court (SC) 484/2022 of February 9.

VAT and GST are growing in complexity and application, as the traditional goods and services model is replaced with digital content; virtual consumption and seamless international trade flows.

On January 27, 2022, the Court of Justice of the European Union (CJEU) has pronounced the "death" sentence of the 720 model.

Four key barriers in the way of the mid-market realising its sustainability aspirations.

For 17 years, Grant Thornton has been tracking the global progress of women in senior management. In the last 12 months, unprecedented events have had an unforeseen and unparalleled impact on that progress.

Our future economic health, according to businesses

The transfer pricing guide includes a jurisdiction-by-jurisdiction overview of the transfer pricing rules in place and everything you should be aware of, from Country by country reporting to exemptions and related developments.

Grant Thornton’s index into the health of mid-sized companies indicates cheer among mid-sized companies globally as they look towards 2021.

What practical steps firms can take to embrace a more sustainable approach?