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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 KPMG ChinaOn April 17 2019, China's National Statistics Bureau announced GDP growth of 6.4% in the first quarter of 2019, the same level as for the fourth quarter of 2018. But China is nonetheless facing the slowest rate of economic growth in 30 years. -
Sponsored by EY Central AmericaCosta Rica passed a series of legislative tax reforms in December 2018 that will have a profound impact on how businesses operate in the country. The law will take effect on July 1 2019.
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Sponsored by NeraIt is likely that many tax disputes will arise from the new definition of hard to value intangibles (HTVI) in the OECD's transfer pricing (TP) guidelines.
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