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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 DeloitteSenior Deloitte tax practitioners offer guidance for tax leaders on the data, process, technology, and people challenges that arise when organisations go through M&A and explain how pillar two compliance raises the stakes -
Sponsored by DeloitteMarc-Oliver Beste, Florian Escherle, and Maike Moehle of Deloitte discuss how companies can manage pillar two effectively under an optimum operating model and adapt their approaches to data, talent, processes, governance, and technology
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Sponsored by Deloitte GreeceThomas Leventis and Konstantinos Roumpis of Deloitte Greece highlight inconsistencies between Greece’s corporate tax treatment of distributed profits and international practices, and suggest a potential reform to create a clearer and more competitive tax framework
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