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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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    The recently published Consolidated Group (Income Tax) Rules, 2019, grant groups, as defined therein, the option to be treated as a single ‘fiscal unit’ for income tax purposes.
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    The New Zealand government has released a discussion document proposing a digital services tax (DST) as an interim measure while OECD discussions continue on possible changes to the international tax framework to address the digitalisation of the global economy.