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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 Hager & PartnersGian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the contents from the Italian Revenue Agency’s circular letter which aims to create a more accessible patent box regime. -
Sponsored by Taxand CyprusChristos Theophilou and Demis Ioannou of Taxatelier present a case study of how the Cypriot tax authorities use safe harbour rules in determining arm’s-length interest rates.
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Sponsored by Deloitte SwitzerlandJochen Wehrli-Ducaud and Mario Nivelnkötter of Deloitte Switzerland explain the step-up upon migration and its benefits.
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