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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 Spanish VAT ServicesFernando Matesanz of Spanish VAT Services looks at a case that focuses on the controversial issue of VAT penalties and considers whether the latest judgments from the ECJ are moving towards a harmonised criterion. -
Sponsored by KPMG RussiaAlexander Tokarev of KPMG explains why the revision of the Russia–Switzerland DTT is unlikely to be beneficial for business.
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Sponsored by Deloitte SwitzerlandHevin Demir, Philipp Weber-Lortsch and Maura Decosterd of Deloitte discuss the impact of the revised Swiss Customs Act on industrial goods.
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