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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 EY RomaniaCostin Manta of EY Romania reports on the latest alteration to the conditions under which the 5% VAT rate for social housing is applied. -
Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss the Inland Revenue Department’s interim arrangement that enhances taxpayers’ certainty on their compliance with the economic substance requirements under the revised foreign-sourced income exemption regime.
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Sponsored by Deloitte LuxembourgIva Gyurova and Gonçalo Dorotea Cevada of Deloitte Luxembourg analyse the taxation considerations for businesses as they are increasingly compelled to focus on environmental, social, and governance issues.
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