The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence
Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes
The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority
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Sponsored by DDTC ConsultingDavid Hamzah Damian and Denny Vissaro of DDTC discuss how Indonesia’s new tax regime brings a competitive edge to the economy by unlocking new opportunities for investors and expatriates.
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Sponsored by Suryani Suyanto & AssociatesSusy Suryani and Faozan Efendi of Suryani Suyanto & Associates discuss the challenges and issues faced by multinational corporations in relation to transfer pricing on the payment of royalty of intangible properties.
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Sponsored by GNV ConsultingNumerous tax litigation cases occur because of improper handling of the tax audit process, not because the auditee has been incompliant. Ahdianto and Fabian Abi Cakra of GNV Consulting share some experiences in preparation of a tax audit.
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Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool
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Hany Elnaggar examines how AI is reshaping tax administration across the Gulf Cooperation Council, transforming the taxpayer experience from periodic reporting to continuous compliance
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The APA resolution signals opportunities for multinationals and will pacify investor concerns, local experts told ITR
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Businesses that adopt a proactive strategy and work closely with their advisers will be in the greatest position to transform HMRC’s relief scheme into real support for growth
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The ATO and other authorities have been clamping down on companies that have failed to pay their tax
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The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
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Hani Ashkar, after more than 12 years leading PwC in the region, is set to be replaced by Laura Hinton
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With the three-year anniversary of the PwC tax scandal approaching, it’s time to take stock of how tax agent regulation looks today
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Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran