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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Pillar one represents the most ambitious tax reform proposal in a century. The OECD may have secured global support for the two-pillar solution, but there is still a lot of work to do.
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The OECD’s digital tax agenda is set to still be the hottest topic in tax policymaking in 2022, as many countries prepare the groundwork for a 15% global minimum corporate tax rate by 2023.
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The Pandora Papers data leak, published in October 2021, continues the long line of tax avoidance scandals from LuxLeaks to the Paradise Papers. The scandal draws yet more attention to corporate tax affairs.
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Amazon’s opportunity to enjoy its 2021 win against the European Commission over its tax arrangements in Luxembourg was short-lived. An appeal by the European Commission means the case continues and the debate over ethical tax practices remains high on the agenda.
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The Supreme Federal Court of Brazil played a decisive role over the tax treatment of interest payments and tax credits available to businesses. It was one of the most important tax cases in many years.
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Europe is facing a historic crisis over natural gas shortages and skyrocketing prices made worse by the Russia-Ukraine conflict. How this crisis is handled may have serious implications for taxpayers.
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European Commissioner for the Economy Paolo Gentiloni is set to play a crucial role in securing digital tax reform in the EU as the union moves to enact the OECD’s two-pillar plan.
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The world has been hit by a supply chain crisis that has implications for tax departments working on tax and transfer pricing (TP) policy.
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The EU’s VAT rules were reformed on July 1 2021 to mark the rise of e-commerce and simplify processes, marking the first update to the system since 1993.
