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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 Lakshmikumaran & SridharanDespite clear court rulings, confusion remains around which liquors are liable for GST, as Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan explain. -
Sponsored by QCG Transfer Pricing PracticeThe Shapley value can be used to ensure compliance with the arm’s-length principle in cases of asset synergies, as José Augusto Chamorro Gómez of QCG Transfer Pricing Practice explains.
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Sponsored by SumersonThe French Administrative Supreme Court issued a judgment in February that clarifies the assessment of company residence for access to double tax treaty (DTT) benefits, as Nicolas Duboille and Clément Riccio of Sumerson explain.
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