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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 Deloitte SwitzerlandThe Federal Tax Administration has issued a new circular letter (number 37A), which confirms the existing practice of the majority of cantons for the deductibility of equity incentive expenses. -
Sponsored by Russell McVeaghThe New Zealand government is consulting on measures that would require the reporting of details of beneficial ownership of companies and limited partnerships on a public register.
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Sponsored by Ritch MuellerMexico’s alternative finance market has grown significantly. Regulators now face the challenge of setting rules that allow the industry to flourish, while in parallel trying to ensure they will have sufficient powers to adequately supervise such a constantly evolving space.
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