VAT treatment of special tools (‘tooling’) in the EU
Background Special tools (“tooling”) such as moulds, dies or jigs play a key role in many supply chains. They are often manufactured at the beginning [...]
UK Chancellor Rachel Reeves is preparing to deliver her second Budget on 26 November 2025, amid sluggish growth (1.2% forecast for 2025), a £62bn deficit, [...]
Best Tax Advisors Switzerland 2026 – Tax Partner ranked no. 1 in international tax advisory
The BILANZ business magazine, together with Statista, has once again recognised the best tax advisory firms in Switzerland. We are proud to be ranked no. [...]
Spanish Supreme Court Limits Tax Authorities to One Reassessment
The Spanish Supreme Court has recently ruled that, once a tax assessment is overturned, the tax authorities may issue only one new assessment (“second shot”), [...]
Simplification Measures for the Carbon Border Adjustment Mechanism (CBAM)
With the publication in the Official Journal of the European Union, simplification measures for the Carbon Border Adjustment Mechanism (CBAM) will enter into force on [...]
The Brazilian House of Representatives has unanimously approved Bill No. 1,087/2025, proposing wide-ranging changes to individual income tax (IRPF), dividend taxation, and high-income levies, largely [...]
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