While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
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
Sponsored
-
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
-
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
-
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.
-
In this exclusive interview, Piet Battiau, head of the Consumption Taxes Unit at the OECD, talks to ITR about the achievements of 2021, and what to look out for this year.
-
The 2022 budget includes proposals to address the tax treatment of cryptocurrencies and other digital assets.
-
The UAE's Ministry of Finance (MOF) has finalised the first draft of its corporate tax framework. It headlines a 9% statutory rate on large businesses that will be effective from June 1 2023.
-
Businesses are moving more of their budgets to tax strategy to prepare for several tax reforms, but a shortage of talent and technology issues stymie group tax directors from effectively using the funds.
-
The Women in Business Law Awards announces the launch of the inaugural Global Awards
-
The International Monetary Fund (IMF) has called on the Japanese government to cut back on emergency spending and consider tax increases to cover the costs of the COVID-19 pandemic.
-
The Indian government may be about to address key problems with the equalisation levy regime and digital tax reform as part of its 2022 budget.
-
In this exclusive interview, Zayda Manatta, head of the OECD Global Forum’s Secretariat, talks to ITR about what taxpayers can expect from her team in 2022.