lead
Direct Tax
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
February 11, 2026
features sponsored features special focus local insights
-
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals -
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
-
In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence
Sponsored Features
-
Sponsored by BDO IndiaJoin ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court
-
Sponsored by DeloitteInterview with Candy Ye Tang, tax and business advisory leader, Deloitte China
-
Sponsored by DeloitteInterview with Adham Hafoudh, partner, Tax & Legal, Deloitte Czech Republic
Special Focus
-
Sponsored by EY Central AmericaAntonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region
-
Sponsored by DDTC ConsultingDavid Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals
-
Sponsored by DeloitteEddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges
Local Insights
-
Sponsored by PwC BelgiumAlexis De Méyère and Elise Hogge of PwC Belgium consider the approach of several European jurisdictions to reducing packaging waste through economic measures, and the ensuing challenges and opportunities for businesses.
-
Sponsored by KPMG SwedenKarolina Viberg and Carl-Johan Lindman of KPMG Sweden evaluate a court decision on the deductibility of a licence fee paid by a Swedish company to the Maltese group company that owned the trademark.
-
Sponsored by KPMG SwedenCompanies that had been denied energy tax reductions for electricity and fuel consumed in industrial activities will be encouraged by the Supreme Administrative Court’s stance, says Anders Edlund of KPMG Sweden.
