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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 Di Tanno e AssociatiTommaso Di Tanno, professor and founder of Di Tanno e Associati, explains how the EU and OECD efforts to tax the digital economy are progressing.
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Sponsored by BonelliEredeAndrea Silvestri, partner, and Paolo Ronca, associate, at BonelliErede explain the key amendments to Italy’s controlled foreign corporation (CFC) rules that have been introduced to align the country’s laws to the EU’s Anti-Tax Avoidance Directive (ATAD).
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Sponsored by ChiomentiItaly’s Supreme Court has issued a controversial decision on the requirements necessary to benefit from withholding tax (WHT) exemptions on profits distributed to companies resident in other EU member states. Chiomenti’s Paolo Giacometti and Raul-Angelo Papotti discuss what this means for the Parent-Subsidiary Directive.
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