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Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series
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Sponsored by EY in GreeceThe partial demerger type of restructuring was one of the not-so-few novelties introduced into Greece in the context of the major tax reform that took place in 2013. -
Sponsored by KPMG ChinaFollowing the enactment of the transfer pricing (TP) legislation in Hong Kong on July 13 2018, the Hong Kong Inland Revenue Department (IRD) published on July 19 2019 the three long-awaited Departmental Interpretation and Practice Notes (DIPN) Numbers 58, 59 and 60.
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Sponsored by Dhruva AdvisorsForeign institutional investors (FII) have enjoyed a beneficial tax regime in India since the introduction of section 115AD of the Income-tax Act 1961 (Act), via the Finance Act 1993.
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