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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The UK government joins a growing number of European countries cutting fuel duty over concerns that the Russia-Ukraine war is driving up oil prices. However, these measures threaten energy reform.
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Christiaan Van Der Valk, vice president for strategy and regulatory at Sovos, explains how UK businesses can prepare for more digitised VAT collections as more countries adopt continuous transaction controls (CTCs) to plug VAT gaps.
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EU finance ministers disagreed over the draft directive to implement the OECD's pillar two plan. The lack of unanimity may hold back the plan for a 15% minimum corporate tax rate.
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Businesses face greater transfer pricing (TP) uncertainty due to rising inflation and the implications for cost allocation. The complications of supply chain disruption and rising prices mean datasets are less reliable than ever.
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Global Tax 50 highlights the most influential individuals, organisations and geopolitical events in the tax world. Acting Managing Editor Josh White introduces the 2021-22 edition of the landmark feature.
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Tax directors must assess the impact of the Russia-Ukraine war on their transfer pricing (TP) policies as the fallout increases uncertainty over benchmark data and raises costs for businesses.
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As the US and its allies limit trade with Russia in response to its invasion of Ukraine, China refuses to participate. The Russia-Ukraine conflict is generating further tension between China and the US over trade.
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Russia’s invasion in Ukraine has expedited some international tax developments including regulations on digital assets and beneficial ownership, as well as revisions on environmental tax incentives.
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Russia is enhancing its already favourable local tax regimes to support several growth sectors. At the same time, the Big Four accountancy firms have severed ties with their Russian offices.
