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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 Ritch MuellerSantiago Llano Zapatero and Diego Guerrero Segura of Ritch Mueller note Mexico’s ‘remarkable’ digital transformation in invoicing, but issues in cross-border M&A transactions and a Supreme Court of Justice ruling suggest a tricky landscape -
Sponsored by KPMG SwedenThe Swedish VAT Act faces change after the Supreme Administrative Court ruled it fails to fulfil the EU’s requirements of clarity, precision, and transparency, reports Ellie Kvistrum of KPMG Sweden
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Sponsored by CuatrecasasAna Helena Farinha and Tiago Martins de Oliveira of Cuatrecasas say that the intragroup financing of Portuguese companies could be affected by a rule that is out of kilter with several other EU jurisdictions
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