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 ChinaIntensive work at an international level to erect a new architecture for international tax rules by 2020 will have deep implications for businesses. Conrad Turley and Sunny Leung explore what this might mean for China’s burgeoning digital economy. -
Sponsored by KPMG ChinaAs policymakers in China and elsewhere inch towards a new global tax framework to deal with the challenges of digitalisation, many domestic tax law and administration issues are yet to be resolved for China’s digital economy. Sunny Leung and Conrad Turley take a look.
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Sponsored by KPMG ChinaRecent years have seen striking changes in the VAT landscape, both in China and overseas, in relation to the scope of the tax, its mode of operation and the technology underpinning it. Lachlan Wolfers reviews a series of predictions made in 2014.
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