Tom Ravlic is a journalist and author with a deep expertise in accounting, corporate governance and regulatory affairs. He has worked as an accounting academic, policy adviser for one of Australia's three major accounting bodies, and consulted on the development of accounting curriculum for universities and professional associations.
The country has overseen better audit procedures and demonstrated commitment to acting as a 'regional leader' on international tax matters, the OECD said
Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
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