Feature
Authors from Khaitan & Co dissect a ‘welcome’ ruling, which found that the mere existence of a tax benefit would not, by itself, warrant a principal purpose test
KPMG UK’s Graeme Webster and KPMG Meijburg & Co’s Eduard Sporken outline the 20-year evolution of MAPAs, with DEMPE analyses becoming more prevalent and MAPA requirements growing stricter
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
The choice facing governments is not whether to adopt AI in taxation, but how to do so in a way that upholds the principles of tax fairness, writes Neil Kelley
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Sponsored by Vertex IncTax and finance teams are adopting a working methodology pioneered by the tech world, says Peter Boerhof of Vertex -
Sponsored by DeloitteGregory Verpoorten and Rogier Vanhorick of Deloitte explain three key lessons for tax leaders as real-time indirect tax compliance moves ever closer and compliance requirements become even more complex
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Sponsored by DeloitteInterview with Carolina Acuña, partner, Deloitte S-LATAM
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