OPINION: In the summer of 1961, Communist East Germany, prompted by the exodus of more than three million East Germans fleeing the Eastern Bloc for freedom and opportunities in the West, erected a wall separating East and West Berlin. The Berlin Wall became the physical embodiment of the Iron Curtain, and ultimately the symbol of the abject failure of Communism.
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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