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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
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  • Top honours at this year's Americas Tax Awards went to Deloitte, Baker & McKenzie and Skadden Arps Slate Meagher & Flom.
  • Marc Quaghebeur, of De Broeck Van Laere & Partners, breaks down the new Belgian ‘Cayman tax’, which brings new reporting obligations for trusts and other legal structures.
  • Brazil is one of the many non-member economies with which the OECD has strengthened its relationship over the last few years, but the country is still far from adopting much-needed tax policies that may contribute to economic growth. Carlos Ayub of Deloitte assesses the environment and look at what more could be done to attract investment and spur growth.

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