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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 Deloitte Transfer Pricing GlobalDigitalisation is driving the auto industry through an evolutionary leap. Stephan Habisch and Andreas Göttert of Deloitte Germany look at the new digital era tax approach that may upturn existing TP practices. -
Sponsored by PwC ArgentinaIgnacio Rodríguez and Juan Manuel Magadan examine the two double tax treaties Argentina has signed with Luxembourg and Japan, both relating to income tax.
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Sponsored by PwC ChileSandra Benedetto and Fernando Binder analyse several amendments made by the Chilean government to the Tax Bill submitted to Congress in August last year, one of which seeks to tax digital services with value added tax (VAT).
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