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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 TaxExpertsKonstantinos Nanopoulos, Victoria Iliopoulou and Nicholas Demiroglou of TaxExperts Group discuss a new law to attract digital nomads to Greece.
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Sponsored by Ritch MuellerSantiago Llano, Oscar López Velarde and Fernando Caballero Gout of Ritch Mueller explain why special purpose acquisition companies (SPACs) are of significant interest to companies in Mexico.
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services considers Article 9a of the VAT implementing regulation and whether an intermediary such as a digital platform acts in its own name or in the name of another person.
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