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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But the Biden Administration is unlikely to enact its minimum tax proposal by the OECD deadline in 2023.
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The Shenzhen customs authority and State Taxation Administration’s TP programme could spread across China as their joint circular raises tax certainty.
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This week the Spanish government announced its plans to impose windfall taxes on banking and energy, while the OECD has set itself a new deadline for pillar one.
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The ‘Uber files’ show how Uber Technologies has changed its tax strategy to keep up with the pace of international tax reform and state aid investigations.
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Changes to disclosure requirements for listed companies in India have increased the compliance burden for tax directors when assessing RPTs and complying with TP rules.
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Companies could be in line to pursue challenges against the Polish tax authority to recover overpaid VAT following an EU court ruling, say experts.
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E-commerce companies must review their Canadian sales tax obligations to avoid compliance risks and fines, say tax professionals.
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In a partial loss for the taxpayer, Airbnb will face a 21% withholding tax on rentals in Italy if the advocate general’s opinion is upheld.
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The German government is set to extend the withholding tax exemption on income from intellectual property, but this may be a sign that the levy is going to be repealed.
