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
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
-
Coca-Cola is stuck with a hefty tax bill after the US Tax Court rejected its bid to file an out of time motion. The company hoped the Tax Court would reconsider its 2020 decision.
-
Multinational enterprises (MNEs) are upskilling employees and centralising tax functions to manage the rise of environmental tax reforms around the world.
-
After the OECD secured an international agreement, the world looks set to implement a two-pillar plan to reform how the digital economy is taxed. Here ITR is offering its best coverage of digital tax.
-
This week, SPD leader Olaf Scholz secured a coalition agreement with the Greens and the FDP. The deal included a proposal to introduce a carbon floor price, propelling EU ETS prices to a record high.
-
Multinational enterprises (MNEs) headquartered outside the UK will be eligible for accreditation for the first time under the Global Multinational Business Standard.
-
Automatic exchange of information (AEOI) is helping a growing number of countries in the global south combat illicit financial flows (IFFs) as they try to contain the pandemic and its economic fallout.
-
Tax transparency is high up on the agenda of governments around the world as the OECD pushes for multilateral cooperation to reduce the gap in domestic revenues.
-
Tax directors find identifying ‘at-risk’ transactions is a bigger burden than reporting them. Many companies have cross-border transactions linked to the EU that fall inside the scope of DAC6’s broad hallmarks.
-
Taxpayers are facing difficult questions about withholding taxes on investment portfolios. This is partly because of a lack of much needed digitalisation.
