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
Sponsored
-
Sponsored by insightsoftwareJoin Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations -
Sponsored by GNV ConsultingAhdianto Ah and Aditya Nugroho of GNV Consulting explain recent Indonesian tax reforms affecting business restructurings, treaty access, and enforcement
-
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
-
This week the US Senate reached a historic compromise to secure a corporate minimum tax rate, while the UK is facing tax cuts no matter who succeeds Prime Minister Boris Johnson.
-
The endorsement of pillar one could be jeopardised because of uncertainty around two core elements, known as Amount A and B.
-
Multinationals could continue to face transfer pricing difficulties as consensus around the OECD’s two-pillar solution stalls.
-
ITR is delighted to reveal all the shortlisted firms, teams, and practitioners – winners to be announced on September 15
-
Global financial challenges are making it increasingly difficult for tax directors to attract and retain professionals owing to increased competition, sources tell ITR.
-
Tax directors are worried about the large amounts of working capital that is held up in GST credits and the looming audits in India.
-
As Latin American countries increasingly align with the OECD, transfer pricing (TP) remains a hot topic, while jurisdictions continue to introduce tax reforms in the wake of COVID-19. ITR’s correspondents offer an overview.
-
A global regulatory framework won approval in an OECD technical working group and could become the standard for taxing assets in G20 countries by 2023.
-
The OECD’s global minimum tax rate needs to start somewhere, but sources say it is in no country’s best interest to enact pillar two first.
