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
-
Coinbase and 75 other businesses suggest re-timing e-money rules under the Crypto Asset Reporting Framework to protect growth in the crypto market.
-
Taxpayers should not overlook the hidden tools in the MAP toolbox when it comes to dispute resolution, particularly supplementary dispute resolution (SDR). Here Emile Simpson and Peter Nias write about the routes open to businesses.
-
The unfolding crisis of the Russia-Ukraine war has widespread tax implications for multinational companies. The economic fallout of the war spells greater transfer pricing risks and higher taxes.
-
This week Barclays’ tax affairs came under scrutiny after claims the bank avoided paying UK corporate tax via a Luxembourg structure, while the European Commission put forward its long-awaited proposal for an equity tax incentive.
-
Tax consultants and in-house tax directors say companies and tax authorities could benefit from the use of blockchain technology to file more accurate TP documentation.
-
Transfer pricing specialists share their analysis and insight in the 22nd edition of ITR’s Transfer Pricing guide.
-
Eyal Bar-Zvi of Herzog Fox & Neeman Law Offices explains why the burden of transfer pricing documentation will grow as taxpayers are required to submit further documentation, reports and data to comply with the new documentation requirements.
-
The EU needs to harmonise data requirements and ensure that tax data collection does not exceed what tax authorities need, claim tax directors at ITR’s Indirect Tax Forum.
-
The Japanese government is proposing a carbon tax of $56 per tonne of CO2 emissions targeting the country’s vast shipping industry. This proposal would raise the incentive for sustainable energy use in the shipping sector.
