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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 NorwaySandra Solbrekke and Lene Bergersen of Deloitte Norway consider whether the Norwegian interest deduction limitation rule is in breach of EEA/EU law, a question currently being assessed by the EFTA Court. -
Sponsored by Deloitte SwitzerlandDavid Wigersma and Tabea Nyfeler of Deloitte Switzerland explain why the new social security agreement between Switzerland and the UK is welcome news considering the UK’s withdrawal from the EU.
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Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosJoão Miguel Fernandes of Morais Leitão discusses the impact of Portugal transposing the DAC6 rules into law.
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