The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard
There is a shocking discrepancy between professional services firms’ parental leave packages. Those that fail to get with the times risk losing out in the war for talent
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Sponsored by RSM IndonesiaIchwan Sukardi and Sophia She Jiaqian of RSM Indonesia assess how the country has reacted to the growing digitalisation of its economy and outline the international challenges that lay ahead. -
Sponsored by DDTC ConsultingDavid Hamzah Damian and Romi Irawan of DDTC discuss how Indonesia’s Directorate General of Taxes (DGT) find themselves in a precarious position of needing to commission extra audits, while trying to avoid the threat of predicament following the COVID-19 pandemic.
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Sponsored by SF Consulting/Crowe IndonesiaSri Wahyuni Sujono and Agus Windu Atmojo of SF Consulting/Crowe Indonesia consider how the hierarchy of legislation in Indonesia relates to the tax court’s role of settling controversies and applying suitable provisions.
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Winston Taylor is expected to launch in May 2026 with more than 1,400 lawyers across the US, UK, Europe, Latin America and the Middle East
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They are alleging that leaked tax information ‘unfairly tarnished’ their business operations; in other news, Davis Polk and Eversheds Sutherland made key tax hires
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Overall revenues for the combined UK and Swiss firm inched up 2% to £3.6 billion despite a ‘challenging market’
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In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence
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The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'
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Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi
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Eugena Cerny shares hard-earned lessons from tax automation projects and explains how to navigate internal roadblocks and miscommunications
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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
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Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes
