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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Ulf Johannemann could serve over half the maximum sentence for his alleged role in tax fraud, while the scandal-hit UK Post Office could face a £100m tax bill
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Compliance alerts have been sent to more than 180 subsidiaries of large foreign corporations, emphasising their US tax obligations
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HM Revenue and Customs has received warnings from consultation respondents including the ‘big four’
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Awards
The Europe, Middle East, & Africa awards research cycle has now begun - do not miss out on this opportunity to be recognised in 2024
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Difficulties faced by the ‘big four’ have caused Alvarez & Marsal to see now as the right time to expand, Vishal Sharma claims
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Tax firms willing to embrace technological turbulence will benefit from a deeper talent pool, argues Russell Gammon, chief solutions officer at Tax Systems
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A majority-female shortlist of PwC veterans has been drawn up following Tim Ryan’s surprise exit
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The OECD’s pillar two reforms mean a significant compliance burden for multinational companies, a senior tax partner tells ITR
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Hywell Ball’s term has been renewed despite him being older than the firm’s mandatory retirement age, while the OECD claims its global minimum tax could raise $192bn
