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
Sponsored
-
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
-
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
-
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.
-
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.
-
Countries can now formally include Article 12B of the UN Tax Convention in their treaties on the avoidance of double taxation.
-
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.
-
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).
-
Nominations are now being accepted for the best in-house teams and practitioners across tax and transfer pricing for ITR's 2022 Awards.
-
Earth Day 2022 marks high government and in-house investment in tax policymaking globally to meet climate change targets. In addition, wider environmental tax policy through alternative carbon pricing is boosting climate protections.
-
The 52nd International Mother Earth Day offers an opportunity for the tax sector to assess its carbon footprint, while also taking stock of the increasing number of environmental tax measures.
-
Brazil’s OECD-aligned transfer pricing (TP) system will result in higher initial compliance costs for taxpayers. Complex benchmarking analyses and expanded TP methods add further risks of lengthy disputes, say tax experts.