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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 Camilleri PreziosiMalta’s May 2019 tax amendment streamlines the treatment of corporate structures and offers a boon to intra-group transactions. Donald Vella and Kirsten Cassar of Camilleri Preziosi explain the changes. -
Sponsored by CuatrecasasPedro Vidal Matos of Cuatrecasas reviews the EU Directive on Tax Dispute Resolution Mechanisms. Though far from perfect, it will enhance taxpayer protection and strengthen the EU’s double tax treaty network.
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Sponsored by DLA Piper AustraliaKenny Mui of DLA Piper Australia analyses guidance published by the Australian Taxation Office on important Australian international tax measures that affect foreign investments in Australian structures and other cross-border transactions
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