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The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, and rejects protection for indirect transfers and tightening conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems
Partners want to join Ryan because it’s a disruptor firm, truly global and less bureaucratic, Tom Shave told ITR
The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
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Sponsored by Russell McVeaghGreg Neill and Emily Briggs of Russell McVeagh summarise a raft of tax developments in New Zealand after the general election brought a change of government and a need to compromise on several election promises -
Sponsored by MachadoJúlio Oliveira and Gabriel Caldiron Rezende of Machado Associados summarise the tax reform bill approved by the Brazilian Congress and believe it represents a leap towards a modern and international VAT standard, although some caution is necessary
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Sponsored by CuatrecasasAna Helena Farinha, Tiago Martins de Oliveira, and Catarina Leão of Cuatrecasas provide a guide to a controversial tax incentive regime that is facing further amendments under the 2024 Portuguese State Budget Law
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