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
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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
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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
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Global Tax 50 highlights the most influential individuals, organisations and geopolitical events in the tax world. Acting Managing Editor Josh White introduces the 2021-22 edition of the landmark feature.
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Tax directors must assess the impact of the Russia-Ukraine war on their transfer pricing (TP) policies as the fallout increases uncertainty over benchmark data and raises costs for businesses.
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As the US and its allies limit trade with Russia in response to its invasion of Ukraine, China refuses to participate. The Russia-Ukraine conflict is generating further tension between China and the US over trade.
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Russia’s invasion in Ukraine has expedited some international tax developments including regulations on digital assets and beneficial ownership, as well as revisions on environmental tax incentives.
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Russia is enhancing its already favourable local tax regimes to support several growth sectors. At the same time, the Big Four accountancy firms have severed ties with their Russian offices.
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As the Russia-Ukraine war continues, the US considers tougher economic sanctions against Russia and some politicians are wondering if this is the time to reconsider the US-Russia tax treaty.
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There have been some significant new hires across a range of tax firms around the world.
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Multinational enterprises (MNEs) are set to change their approach to benchmark analysis in some jurisdictions after the OECD updated its transfer pricing (TP) guidelines.
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US President Joe Biden came to power promising to reform the US tax code as part of an ambitious economic platform. Yet the roadmap for tax reform is still uncertain.
