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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John Peterson, head of the OECD’s aggressive tax planning unit, is responsible for pillar two’s global minimum tax framework. About 137 countries are drafting minimum taxes based on his design.
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BP and Shell have reported record-breaking profits as the UK faces a natural gas crisis. The UK government is yet facing more calls for a windfall tax to be imposed on the industry.
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Rusudan Kemularia, head of TIWB Secretariat, shares the Tax Inspectors Without Borders (TIWB)’s achievements and upcoming programmes aimed at combatting the problems of tax evasion and illicit financial flows.
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The end of the London inter-bank offered rate (Libor) means the world is moving onto alternative rates, but tax directors have to mitigate the impact on transfer pricing (TP) policies.
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Digital services taxes (DSTs) caused more controversy in 2021, as countries introduced them rather than wait for a multilateral agreement. However, some countries may hang on to DSTs even with a deal.
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In an exclusive interview, Pascal Saint-Amans tells ITR’s Leanna Reeves about the OECD’s biggest tax headaches, when a legal framework on pillar one and two will be published and why gender bias in taxation needs to be addressed.
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The OECD is seeking business feedback on draft nexus and revenue sourcing rules in Amount A in pillar one of its two-pillar solution to the tax challenges of the digital economy by February 18.
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The UK is heading into an era of high taxes and low growth unless there is a “radical shift” to grant businesses a permanent investment deduction, according to the Confederation of British Industry (CBI).
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Kristin Smith, executive director of the Blockchain Association, talks about the US Infrastructure Bill and how the association is determined to challenge policymakers’ reporting rules for digital assets.
