Taxpayers will have to think carefully about the jurisdictions they use for their French transactions after the government in Paris published its annual update of countries that it believes do not comply with international standards of exchange of information, adding the British Virgin Islands (BVI), Jersey and Bermuda to the list and removing the Philippines. These changes are retroactive from January 1 this year.
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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