Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
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
Sponsored
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Sponsored by Spanish VAT ServicesThe ruling clarifies that Spain cannot restrict VAT exemptions for general services directly necessary to independent groups’ exempt activities, says Fernando Matesanz of Spanish VAT Services -
Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps
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Sponsored by KPMG SwedenNils Schmid and Isabelle Berking of KPMG Sweden analyse the possibilities for sovereign wealth funds to claim refunds of Swedish withholding tax following a recent proposal referred to the Council on Legislation
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The latest wave of cuts follows chastening revelations regarding the ‘big four’ firm’s tax leaks scandal
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UN proposals to reform the taxation of the aviation industry would lead to substantial economic cost for developing countries, argues Willie Walsh, director general of the International Air Transport Association
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An anonymous litigation financier whose identity UK law firm Mishcon de Reya is said to know is allegedly covertly attacking tax transparency regulation
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Silvana Van der Velde adds that thus far she has come across pillar two when it comes to joint venture agreements
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A KPMG partner also received a penalty of nearly £50,000, while, in other news, a survey has shown 47% of female accountants feel they have been denied equal opportunities
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OECD tax director Manal Corwin gave the keynote address at the ITR Women in Tax Forum in New York, where she addressed pillar two, inclusivity and the effects of tax on gender equality
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Rob Clary observed that clients ‘have an expectation you can operate globally’ and that Baker McKenzie is well positioned to meet the demand
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Not raising the threshold even higher has been branded a missed opportunity, while the extension of ‘full expensing’ tax breaks for businesses has been welcomed
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Polish company wins European ruling over employee’s VAT fraud, Malaysia increases service tax, mandatory electronic invoicing comes to Belgium and more
