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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 ChinaJohn Timpany of KPMG China provides an overview of the foreign-sourced income exemption regime scheduled to become effective from January 1 2023 and discusses what actions businesses should take to prepare for it. -
Sponsored by VdAFilipe de Vasconcelos Fernandes of Vieira de Almeida highlights problems with the Council of the European Union’s introduction of a temporary solidarity contribution to address the ‘excess’ profits of energy companies and permanent establishments.
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Sponsored by ARKKWith transfer pricing complexities set to increase in 2023, Rahila Zahin of ARKK explains how automating processes can help.
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