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
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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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Brazilian group Black Tax Matters (BTM) is fighting for greater diversity in the tax profession.
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Mexico’s ‘Iron Lady’ tax chief Raquel Buenrostro continues to crack down hard on tax evasion, while looking to close tax loopholes for multinational companies.
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The Belt and Road Initiative Tax Administration Cooperation Mechanism (Britacom) is set to become ever more important as BRI jurisdictions open special economic zones to bolster investment.
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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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Will Morris has taken on the role of vice chairperson of the BIAC tax and fiscal affairs committee. He will continue to help shape the tax agenda in 2022.
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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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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.