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 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
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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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Advances in compliance tools in international markets and the digitalisation of global tax administrations are increasing in-house demand for technologists.
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The US fast-food company has agreed to pay €1.25 billion to settle the French investigation into its transfer pricing arrangements over allegations of tax evasion.
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HM Revenue and Customs said the UK pillar two legislation will be delayed until at least December 2023, while ITR reported on a secret Netflix settlement and an IMF study on VAT cuts.
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Companies must recognise TP business risks and revise the functional analysis of their entities to manage the impact of rising inflation and supply chain disruption.
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Italy’s TP circular highlights the need for businesses to have stronger comparability analysis as part of their approach to benchmarking.
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ITR and Vertex will host a webinar on June 28 at 4pm BST to explore the challenges facing online sellers and marketplaces after COVID-19, and to discuss ways to improve indirect tax efficiency and compliance.
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The IMF has urged countries against cuts to VAT in response to rising inflation and the cost-of-living crisis hitting households around the world.
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Companies welcome the German Tax Court’s decision to exempt virtual land rentals from VAT, but are wary about the rulings lacks clarity.
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Taxpayers say the concept of permanent establishment in Italy is vague after Netflix settled a $59 million tax avoidance case with authorities.