December 12, 2018
The June 21 decision by the US Supreme Court in South Dakota v Wayfair Inc that overturned, by a 5-4 majority, the previous leading case of Quill Corp v North Dakota has a significant effect on sales taxes within the US. But should businesses outside the US also be very concerned, given that some initial commentary suggested that this would result in a rapid change of the definition of permanent establishment?
December 10, 2018
Tax departments must be extra-vigilant to avoid costly litigation resulting from India’s recurrent and creative use of the general anti-avoidance rule, say tax directors – but even strong documentation may not be enough.
December 05, 2018
International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.