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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Charles Rettig, commissioner of the Internal Revenue Service (IRS), is pushing for the US to impose stricter reporting requirements on crypto-assets such as non-fungible tokens (NFTs) to prevent tax evasion.
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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 drew attention once again to corporate tax affairs.
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The OpenLux investigation found that more than half of the companies registered in Luxembourg were not declaring their beneficial owners on the public register, leading to more calls for tax transparency in the EU.
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French finance minister Bruno Le Maire pushed the international community towards a multilateral solution on digital tax by imposing a digital services tax (DST). The OECD reached an agreement partly in response.
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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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In an exclusive conversation with ITR’s Leanna Reeves, Logan Wort talks about ATAF’s effort to simplify the OECD’s pillar one proposal and the programmes’ success in collecting more revenue for developing countries.
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The ride-hailing company Uber suffered a blow in February 2021, when the UK Supreme Court ruled that its drivers are not independent contractors, leaving Uber liable for increased worker rights and VAT.
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Bob Hamilton, chair of the Forum on Tax Administration (FTA), commissioner of the CRA, and governing board member of Tax Inspectors Without Borders (TIWB), talks to ITR about his achievements in 2021 and plans for 2022.
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European Commission President Ursula von der Leyen is doubling down on corporate tax reform and pushing for making country-by-country reporting (CbCR) public, while cracking down on EU-based shell companies.
