Feature
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
Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi
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Sponsored by KPMG ChinaSunny Leung and Conrad Turley of KPMG China offer an overview of the varied implications of the much-anticipated BEPS 2.0 rollout across Asia Pacific. -
Sponsored by Vertex IncFactors such as a saturated market and challenging economic headwinds are threatening to bring an end to the SaaS ‘sugar rush’. Niall Kiernan of Vertex considers how businesses in this sector can prepare.
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Sponsored by YulchonKyu Dong Kim, Min Young Sung, Joon Yung Jo and Ellie Jin of Yulchon report that foreign companies receiving Korean-sourced income are now required to disclose information about their financials and investors to access treaty benefits.
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