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 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
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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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Tax industry shows signs of improvement when it comes to gender equality, but female professionals still face significant barriers in their careers in comparison to their male peers, according to an ITR survey.
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To mark International Women’s Day 2022, ITR showcases some of the best talent across the global tax sector through interviews, articles and panel discussions.
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ITR has partnered with leading tax advisors from across the globe to provide insights into M&A activity in 2022 and beyond.
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Qualified domestic minimum top-up taxes (QDMTTs) allow jurisdictions to introduce a minimum corporate rate and maintain a competitive tax regime.
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Crypto exchanges resisting calls for a trading ban on Russia amid the Ukraine war could face a wider crackdown from tax authorities around the world.
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Transfer pricing continues to be the most contentious area in tax. ITR reviews three crucial transfer pricing (TP) court rulings concerning such companies as Kellogg India over the application of the arm’s-length principle (ALP).
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German Chancellor Olaf Scholz is committed to global tax reform and tackling climate change, but he is already being put to the test by an international crisis.
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Beneficial ownership has been highlighted by court cases and scandals. It is a part of key provisions for multinational enterprises (MNEs) to seek treaty benefits, and some companies have even restructured because of it.
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11 countries including Russia and Israel are on the EU’s watchlist for harmful tax practices. They must improve tax governance by October 2022 to avoid being on the list of non-cooperative tax jurisdictions (blacklist).
