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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 DeloitteInterview with Chris Atkinson, partner, tax and legal, Deloitte Australia -
Sponsored by DeloitteInterview with Eric Lesprit, partner, transfer pricing, Deloitte Société d’Avocats, France
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Sponsored by DeloitteHaryati Hamzah, Jan De Clercq, and Stephen Losavio of Deloitte share lessons on how tax leaders can get more of what they need in ERP system upgrades to help keep pace with tax authorities’ growing demands
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