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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 of KPMG China discusses the first draft of the VAT law released by the National People’s Congress. -
Sponsored by Grant ThorntonAdam Azulai and Sofie Verheij of Grant Thornton offer a first-hand explanation as to why their peers in the M&A industry are so keen on a non-GAAP earnings measure.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services breaks down the tax authority’s recent proclamation on rectifying invoices, with the potential for more flexibility for businesses.
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