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 New York-based firm has now appointed eight former big four professionals since December, while PwC Canada has acquired a property tax and valuation division
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The letters don’t reflect final determinations that the taxpayer has underpaid US taxes, tax experts argue
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RSM’s European leader tells ITR of surging pillar two client demands and capitalising on disillusioned talent from the ‘big four’
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Awards
Meet the members of the Women in Business Law Awards judging panel for 2024
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A survey of more than 25,000 in-house counsel reveals that diversity initiatives are a high priority when choosing external counsel
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A boost in pillar two advice contributed to a double-digit uptick in turnover
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Complexity, practical challenges and additional compliance costs could be on the horizon, the OECD has been warned
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The lack of prosecutions under the historic legislation has led to the claim that it’s dropping off the radar
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Dr Kimberly Clausing argued that it forces companies to be transparent and may lead to 'useful changes'
