The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
The expansion introduces ‘business-level digital capabilities’ for tax professionals, the US tax agency said
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems
Partners want to join Ryan because it’s a disruptor firm, truly global and less bureaucratic, Tom Shave told ITR
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Sponsored by GNV ConsultingAhdianto Ah and Aditya Nugroho of GNV Consulting explain recent Indonesian tax reforms affecting business restructurings, treaty access, and enforcement
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Sponsored by GNV ConsultingAhdianto Ah and Aditya Nugroho of GNV Consulting summarise an extension of the government-borne incentive, new risk-based taxpayer compliance supervision rules, and revised mutual agreement procedure guidelines
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Tax policymakers are confident the implementation of the OECD’s two-pillar solution is only a question of timing – but is it really?
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Sources want Brazil’s TP regime to align internationally, as some local companies face high interest rates and taxation after continuous rises.
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Despite what some believe, foreign suppliers of electronic services in South Africa must register for VAT even if they use a local intermediary, say Jana Krause and Jarryd Hartley of Baker McKenzie.
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Professionals suggest that the UN’s call for a convention on aggressive tax planning is a sign that the organisation wants to challenge the OECD’s dominance on tax policy.
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Multinationals in scope of the two-pillar solution, including Boehringer and Siemens, face a tough exercise of categorising revenue across their supply chains to understand their global tax footprints.
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The EU tax blacklist now includes three more countries, while Canada’s corporate tax gap has widened and Shell’s CEO has warned of a potential tax on energy firms.
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The Rising Stars Awards releases its winners for the 2022 Americas awards.
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Pillars one and two still don’t offer enough incentives for developing countries to adopt them, says Belema Obuoforibo in an exclusive interview.
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The Rising Stars Awards have released the list of winners for the 2022 Europe Middle East & Africa awards.