Since APAs became an option for corporate taxpayers, there has been a gradual shift in their purpose and a split in taxpayer and government approaches to the agreements. Catherine Snowdon discovers how the process of getting an APA needs to develop to better suit modern business.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London