Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Dual-qualified corporate tax specialist Christoph Schimmer joins the firm after stints at Deloitte, Cerha Hempel and DLA Piper
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
LED Taxand’s partner tells ITR about entrepreneurial inspirations, the importance of people skills, and what makes tax cool
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Sponsored by KPMG GlobalThe KPMG Global Tax Function Benchmarking Survey helps tax teams at multinationals understand how comparable functions are evolving. David Linke, global head of tax and legal services at KPMG International, summarises the findings
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Sponsored by MDDPWith the first reports under the carbon border adjustment mechanism due at the end of January 2024, Agnieszka Kisielewska of MDDP explains the criteria for its application and the reporting obligations for affected importers
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Sponsored by Lakshmikumaran & SridharanA two-part series summarising changes to India’s goods and services tax law in 2023 begins by focusing on corporate and personal guarantees. Raghavan Ramabadran, Sahana Rajkumar, and Derlene Joshna of Lakshmikumaran & Sridharan share their insights
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Shiny new offices like Ryan’s in London Bridge aren’t just a cost – they signal that a firm is willing to align with its clients’ interests
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Darren Graves will succeed Richard Houston, who is set to lead Deloitte EMEA; in other news, Morgan Lewis hired a three-partner tax team in New York
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India also signed its first-ever bilateral APAs with France, Ireland, Indonesia and Sweden last year, the CBDT revealed
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Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
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New reforms represent the most seismic shift in Canadian TP legislation since its enactment and a clear inflection point for MNEs, ITR has heard
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Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
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While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model
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The new office on the fourth floor of 4 More London will span 14,230 square feet, with the potential to expand to the first and second floors
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MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches