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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Crypto exchanges resisting calls for a trading ban on Russia amid the Ukraine war could face a wider crackdown from tax authorities around the world.
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Transfer pricing continues to be the most contentious area in tax. ITR reviews three crucial transfer pricing (TP) court rulings concerning such companies as Kellogg India over the application of the arm’s-length principle (ALP).
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German Chancellor Olaf Scholz is committed to global tax reform and tackling climate change, but he is already being put to the test by an international crisis.
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Beneficial ownership has been highlighted by court cases and scandals. It is a part of key provisions for multinational enterprises (MNEs) to seek treaty benefits, and some companies have even restructured because of it.
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11 countries including Russia and Israel are on the EU’s watchlist for harmful tax practices. They must improve tax governance by October 2022 to avoid being on the list of non-cooperative tax jurisdictions (blacklist).
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The EU is set to move towards greater harmonisation of tax reporting under DAC7, including rules for revenue made by sellers on digital platforms.
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Russia is facing several economic sanctions for its invasion of Ukraine. UK sanctions will depend on action in low-tax jurisdictions such Guernsey and Jersey to restrict Russian capital.
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The Indian government is ambitious to adapt to the blockchain environment by imposing a tax on digital assets. Yet the 2022 budget lacks clear guidance and regulators need robust tools to follow the money.
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UK Member of Parliament (MP) Margaret Hodge says Britain has become a “jurisdiction of choice for dirty money, kleptocrats, and criminals” in an exclusive interview with ITR.
