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ITR Magazine

Global Tax 50 highlights the most influential individuals, organisations and geopolitical events in the tax world. Acting Managing Editor Josh White introduces the 2021-22 edition of the landmark feature.
There have been some significant new hires across a range of tax firms around the world.
Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
Tax directors find identifying ‘at-risk’ transactions is a bigger burden than reporting them. Many companies have cross-border transactions linked to the EU that fall inside the scope of DAC6’s broad hallmarks.
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  • Sponsored by GNV Consulting
    Hartiadi Budi Santoso and Irma Sari Batubara of GNV Consulting Services analyse two new tax regulations: one concerns moving goods to and from free trade zones and free port zones and exemption from excise, while the other relates to income tax collected from buyers on the sale of luxury goods.
  • Sponsored by GNV Consulting
    Ahdianto Ah and Jeklira Tampubolon of GNV analyse new tax regulations introduced in Indonesia, including one related to documents equivalent to tax invoices.
  • Sponsored by Hager & Partners
    Gian Luca Nieddu and Barbara Scampuddu of Hager Partners analyse a Supreme Court ruling which declared a company was resident in the Netherlands because its effective management took place in this jurisdiction.