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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Tax is a powerful lever for environmental policy, and carbon taxes gained greater traction in 2021 due to COP26. Meanwhile the EU published a contentious proposal for a carbon border and more governments turned to plastic taxes.
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ITR has partnered with leading tax advisors to provide insights into Switzerland’s tax landscape in 2022 and beyond.
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The Dutch member of the European Parliament (MEP) and chair of the European Parliament Sub-Committee on Tax Matters (FISC) talks to ITR about how the fight against tax avoidance progressed in 2021.
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The US government is weighing up whether to suspend its gas tax of 18.4 cents per gallon of petrol because of rising inflation, despite its commitments to tackle climate change.
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Despite gaining certainty, UK businesses have faced a more complex compliance burden, supply chain problems and higher tax costs following Brexit.
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Charles Rettig, commissioner of the Internal Revenue Service (IRS), is pushing for the US to impose stricter reporting requirements on crypto-assets such as non-fungible tokens (NFTs) to prevent tax evasion.
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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 drew attention once again to corporate tax affairs.
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The OpenLux investigation found that more than half of the companies registered in Luxembourg were not declaring their beneficial owners on the public register, leading to more calls for tax transparency in the EU.
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French finance minister Bruno Le Maire pushed the international community towards a multilateral solution on digital tax by imposing a digital services tax (DST). The OECD reached an agreement partly in response.