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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 DLA Piper AustraliaJames Newnham of DLA Piper analyses the Australian government's interpretation of the ‘corporate residency’ test for non-Australian incorporated companies. -
Sponsored by PwC ChileGermán Campos Kennett and Mónica Aguilar Valderrama of PwC Chile explain the implications of Chile’s withholding tax rate limitations following the modernisation tax bill.
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Sponsored by Deloitte LuxembourgChristian Deglas, Michel Lambion and Eric Reolon of Deloitte Luxembourg explain how the EU laws are evolving to modernise VAT for cross-border e-commerce.
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