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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Several tax administrations and in-house tax directors need standardised implementation guidance from the OECD as 138 countries rush to ready legislation for pillar two’s global minimum tax by December 2022.
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Indonesian tax professionals have told ITR that some financial technology (fintech) companies are still racing to get their systems and procedures ready to charge VAT on digital wallet services from May 1.
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In another eventful week in tax, the 2021 edition of the UN Model Taxation Convention was officially launched, while Disney is facing a higher tax bill over its disagreement with Florida Governor Ron DeSantis.
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Raffaele Russo, an international tax and policy expert, explains why the OECD’s Crypto Asset Reporting Framework (CARF) offers a big opportunity for tax progression but it still needs some improvements.
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Tax directors say they are coming under an increasing amount of pressure as transfer pricing audits carried out by tax authorities become more aggressive and detailed.
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The unfolding crisis of the Russia-Ukraine war has widespread tax implications for businesses. ITR provides a central page for tax professionals wanting to understand how to navigate the consequences of the conflict.
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Countries can now formally include Article 12B of the UN Tax Convention in their treaties on the avoidance of double taxation.
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Tax directors told ITR that uncertainty over what changes the Indian GST Council will make to the four-tier rates system is hampering business tax planning efforts.
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After winning the presidential election, Emmanuel Macron secured his legacy of lower corporate taxes. However, he must win a majority in the June legislative elections to abolish the contribution on added value (CVAE).
