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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 NeraIn TP audits around the world, tax authorities are starting to use the development, enhancement, maintenance, protection, and exploitation of intangibles (DEMPE) concept that was recently established by the OECD. -
Sponsored by Garrigues SpainWithin the law of succession there are mainly two different systems for the devolution of the estate.
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Sponsored by Eurofast MacedoniaIn 2009, as an anti-crisis measure, the FYR Macedonian government introduced the possibility to apply for the preferential VAT rate of 5% on the first sale of residential buildings. While initially planned to be in force until the end of 2011, the application period has already been extended twice.
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