Transactions are back. After a few years of hesitancy and a lack of deals, taxpayers have regained confidence and are once again spending cash. As this year's Tax Transactional Survey explains, tax has been an integral aspect of seeing transactions return to the market. International Tax Review highlights which firms are leading the way as the global transaction market stutters back into life.
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Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model