With Russia and France recently announcing the introduction of formal enhanced relationship tax compliance programmes, and several other countries proposing to do the same in the near future, International Tax Review speaks with John Condon, regional tax manager for BP – Australasia, about entering Annual Compliance Arrangements (ACA) with the Australian Taxation Office (ATO).
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The firms made senior hires in Los Angeles and Cleveland respectively; in other news, South Korea reported an 11% rise in tax income, fuelled by a corporation tax boom
While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems