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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 BurckhardtBastian Thurneysen and Rolf Wüthrich of burckhardt cut through the thickets of Swiss law regarding the purchase and sale of branch assets under third parties and the tax implications of an intra-group restructuring. -
Sponsored by Deloitte NorwayTerje Bogaard of Deloitte Norway examines Norway’s proposed tax rules for cross-border mergers of mutual funds, with potential implications for both Norwegian and European entities.
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Sponsored by Deloitte SwitzerlandMartin Krivinskas and Daniel Stutzmann of Deloitte Switzerland consider the benefits and risks of the transitional GloBE Rules as the country prepares to vote on a constitutional amendment regarding pillar two.
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