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 international firm’s new addition will also provide corporate, indirect tax compliance and dispute resolution services
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Dispute resolution, TP compliance costs and the proposal’s consistency with OECD principles have all come under the microscope
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The first CBAM reporting deadline approaches, indirect taxes fall across OECD in 2023, European prosecutors pursue €2.2bn VAT investigation, and more
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The agency has drawn criticism over an alleged ‘shoot first, ask questions later’ approach
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The move comes after the ‘big four’ accountancy firm warned UK staff of hundreds of job cuts
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Tax specialist Shantini Ramachandra is A&M’s sixth senior hire from the ‘big four’ in a month
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The Dutch Ministry of Finance no longer considers the UAE a low-tax jurisdiction, while 2024 marks the start of new roles for tax partners
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Transfer pricing, alleged tax fraud and disputes over back taxes all feature in this year’s ITR list of tax cases to watch
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The US Internal Revenue Service could consider a company’s membership in a corporate group when deciding on an interest rate for an intragroup loan extended to the firm
