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News

Corporate Taxation

Switzerland introduces an IIR as of 1 January 2025

At its meeting on 4 September 2024, the Federal Council decided to introduce the Income Inclusion Rule (“IIR”) as of 1 January 2025. Under the [...]
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Transfer Pricing

New Brazilian Transfer Pricing Rules

An overview by Demarest, Taxand Brazil  Brazil has recently introduced new transfer pricing rules, established under Law No. 14,596/23 and Normative Instruction No. 2,161/23, which [...]
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Individual Taxation

The Federal Council comments on the Young Socialists’ initiative

On 15 May 2024, the Federal Council rejected the Young Socialists’ initiative ‘For a social climate policy – fairly financed through taxation’ without a counter-proposal. [...]
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Individual Taxation

Tax deductions for childcare costs

The equal tax treatment of working parents and those who (partially) look after their children themselves shall be ensured by granting a deduction for third-party [...]
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International Taxation

Brazil: Tax Reform on Consumption

An analysis by Demarest, Taxand Brazil The Brazilian Executive Branch has recently submitted Supplementary Bill No. 108/2024 to the National Congress. This bill is designed to implement [...]
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International Taxation

Taxand Global Announces Six New Member Firms: Expanding the Global Reach and Service Offering to Clients

Six new top-tier member firms will be joining Taxand Global from 1 July 2024. Demarest Advogados in Brazil, Al Tamimi & Company in the Emirates, Maisto e Associati in Italy, Centrum in [...]
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