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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 GNV ConsultingFrom COVID-19 recovery plans to VAT guidance, I Dewa Made Agung Nugraha and Dwipa Abimanyu Dewantara of GNV Consulting summarise the tax-related developments from early 2021 in Indonesia. -
Sponsored by Hager & PartnersGian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the corporate income tax, VAT and registration tax implications of the Central Revenue’s decision.
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Sponsored by Deloitte SwitzerlandRomy Müller and Matthias Höhn of Deloitte take a closer look at draft guidance issued by the Swiss tax authorities on VAT succession in the frame of an asset deal.
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