Asia-Pacific
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, and rejects protection for indirect transfers and tightening conditions for Mauritius‑based investors claiming DTAA relief
Partners want to join Ryan because it’s a disruptor firm, truly global and less bureaucratic, Tom Shave told ITR
The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
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Sponsored by DLA Piper AustraliaIn Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1432, in a major victory for the mining giant, the Federal Court found in favour of Glencore, and held that the terms operating between the Glencore Australian subsidiary and its Swiss trader parent in the sale of copper concentrate were within an arm’s-length range.
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Sponsored by KPMG ChinaThe upcoming 2019 edition of ‘China Looking Ahead’ comes at a precarious and symbolically charged time, with the 12-year Chinese zodiac cycle about to end and a new one about to begin. KPMG China’s Head of Tax Lewis Lu looks at what the publication will cover.
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Sponsored by Deloitte Transfer Pricing GlobalMultinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report.
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