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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 Deloitte NorwayHeidi K Skovdahl and Inger Camilla U Gjeruldsen of Deloitte Norway explain the proposal for a new rule on cross-border group contributions, codifying the principles from EU/EEA law regarding ‘final loss’. -
Sponsored by Lakshmikumaran & SridharanRaghavan Ramabadran, Sahana Rajkumar and Derlene Joshna of Lakshmikumaran & Sridharan explain how taxpayers can mitigate litigation by being vigilant and proactive during the investigation stage.
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Sponsored by KPMG ChinaLewis Lu of KPMG discusses the recent moves on strengthening tax administration on Employee Share Ownership Plan arrangements and tightening scrutiny on high-and-new technology enterprises.
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