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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 PwC ChileSandra Benedetto and Jonatan Israel of PwC Chile explain why there is little surprise that crypto-exchanges have not been registered in the simplified mechanism for Chilean ISD. -
Sponsored by QCG Transfer Pricing PracticeJesús Aldrin Rojas and José Augusto Chamorro of QCG Transfer Pricing Practice explain why the introduction of the OECD’s pillar one and pillar two will be a positive step for Mexico.
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Sponsored by EY MexicoRicardo Barbieri and Juan Carlos Ochoa of EY Mexico consider the comparable uncontrolled method on commodity transactions, and the role technology has to play.
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