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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 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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Sponsored by EY Central AmericaCarolina Palma of EY evaluates developments in the trade and customs arenas in Central America, including several Central American countries signing the Free Trade Agreement with Korea and the implementation of the WTO’s Trade Facilitation Agreement in the region.
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Sponsored by PwC ChileIgnacio Nuñez and Astrid Schudeck of PwC Chile analyse Chile’s proposed new rules on reduced withholding tax, including the necessary criteria for an entity to qualify as a foreign financial institution.
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