Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Dual-qualified corporate tax specialist Christoph Schimmer joins the firm after stints at Deloitte, Cerha Hempel and DLA Piper
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
LED Taxand’s partner tells ITR about entrepreneurial inspirations, the importance of people skills, and what makes tax cool
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Sponsored by Vertex IncKathya Capote Peimbert of Vertex examines how continuous transaction controls expose under‑addressed intercompany transaction risks, and outlines the approach multinationals should take to ensure consistent VAT treatment and improve audit defensibility -
Sponsored by GNV ConsultingAditya Wicaksono and Reza Farhan of GNV Consulting outline new Indonesian tax provisions concerning penalty waivers, filing extensions, and compliance protections introduced under recent regulations supporting the roll-out of the Coretax system
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Sponsored by EY RomaniaDiana Lupu and Ana-Maria Nițu of EY Romania explain when entities subject to the global minimum tax can transition to IFRS, the key benefits and challenges, and the implications for financial reporting and compliance
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Global financial challenges are making it increasingly difficult for tax directors to attract and retain professionals owing to increased competition, sources tell ITR.
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Tax directors are worried about the large amounts of working capital that is held up in GST credits and the looming audits in India.
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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.
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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.
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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.
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Investors are increasingly drawn to tax-transparent funds in the UK, Ireland, and Luxembourg because of low tax costs and greater financial certainty.
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The UK government’s transfer pricing draft legislation is set to increase the compliance burden for businesses owing to further documentation requirements.
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This week mining company Rio Tinto settled its tax dispute with the Australian Tax Office for A$613 million, while the UK published its draft legislation for a minimum corporate rate.
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The Dutch secretary for tax affairs and tax administration’s TP decree could leave taxpayers uncertain despite greater clarity around inter-company loans and financial intermediaries.
