Salim Rahim, a TP specialist, had been a partner at Baker McKenzie since 2010
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
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Sponsored by GNV ConsultingAhdianto Ah and Aditya Nugroho of GNV Consulting explain recent Indonesian tax reforms affecting business restructurings, treaty access, and enforcement
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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
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Uber will have to change its UK business model following the Supreme Court ruling that drivers using the app are employees, not independent contractors.
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The Confederation of European Business (BusinessEurope) highlights several risks multinational enterprises (MNEs) face from the EU directive on the OECD’s global tax reform due on December 22.
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Important information and key updates for the Rising Stars Awards 2022
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Important information and updates for the Women in Business Law Awards 2022
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Businesses have to focus on transfer pricing (TP) documentation in a bid to anticipate scrutiny in different jurisdictions. This is despite widespread alignment with OECD standards.
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OECD countries saw a marginal increase in their tax-to-GDP ratios from 2019 to 2020. This is despite the widespread disruption caused by the COVID-19 pandemic.
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The EU VAT gap was slightly better before COVID-19 than it was in previous years, however, the impact of the pandemic may have set back governments trying to tackle the problems of VAT collection.
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EU member states lost an estimated €134 billion ($152 billion) in VAT revenue in 2019, according to an EU report. This is due to tax avoidance and evasion, bankruptcies, and administrative errors.
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The UK government is making a series of tax simplifications to make its tax environment more competitive. The changes align with the 2023 timeline for the OECD’s global tax reform, a move that limits tax competition.