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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 KPMG ChinaLewis Lu and John Timpany of KPMG China discuss the Inland Revenue Department (IRD)’s adjusted approach to issuing Hong Kong Certificate of Resident Status (HK CoR) and the revised HK CoR application forms. -
Sponsored by DLA Piper AustraliaJun Au of DLA Piper Australia reports on two key Australian tax developments, with legislative uncertainty remaining on individual tax residency but judicial clarity on treaty interpretation.
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Sponsored by KPMG SwedenHenrik Jonsson of KPMG Sweden, who represented the client in the Supreme Administrative Court case discussed in this article, says the ruling is much appreciated and will have positive effects for leases.
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