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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Irish Finance Minister Paschal Donohoe is about to embark on tax reform as Ireland moves away from its longstanding corporate tax policy in favour of a higher rate.
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The Supreme Court of India continues to make history with its judgments on the most important tax disputes in the country. Some cases have implications for multinational companies from all over the world.
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Michael Lennard, chief of international tax cooperation at the UN’s Financing for Development Office, plans to get back to a wide range of tax issues neglected during the digital tax debate.
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Japanese Prime Minister Fumio Kishida wants to redefine Japanese capitalism and tax policy will be a key part of his strategy.
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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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Amazon’s opportunity to enjoy its 2021 win against the European Commission over its tax arrangements in Luxembourg was short-lived. An appeal by the European Commission means the case continues and the debate over ethical tax practices remains high on the agenda.
