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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 PwC BelgiumAs the adoption of the CBAM moves ever closer, Giovanni Gijsels, Alexis De Méyère, and Melodie Geurts of PwC Belgium consider the impact of the mechanism on importers and how they should prepare. -
Sponsored by GNV ConsultingEndy Arya Yoga and Egar Adipratama of GNV Consulting summarise significant Indonesian changes regarding export prices, the luxury goods reporting system for government business partners, and the objection process for customs and excise disputes.
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Sponsored by Garrigues SpainMaría Cenzual and Marta Gràcia of Garrigues report on the Supreme Court overturning the Spanish tax authorities’ stance that borrowing costs in certain circumstances should be treated as gratuities for corporate income tax purposes.
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