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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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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In an exclusive conversation with ITR’s Leanna Reeves, Logan Wort talks about ATAF’s effort to simplify the OECD’s pillar one proposal and the programmes’ success in collecting more revenue for developing countries.
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The ride-hailing company Uber suffered a blow in February 2021, when the UK Supreme Court ruled that its drivers are not independent contractors, leaving Uber liable for increased worker rights and VAT.
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Bob Hamilton, chair of the Forum on Tax Administration (FTA), commissioner of the CRA, and governing board member of Tax Inspectors Without Borders (TIWB), talks to ITR about his achievements in 2021 and plans for 2022.
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European Commission President Ursula von der Leyen is doubling down on corporate tax reform and pushing for making country-by-country reporting (CbCR) public, while cracking down on EU-based shell companies.
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John Peterson, head of the OECD’s aggressive tax planning unit, is responsible for pillar two’s global minimum tax framework. About 137 countries are drafting minimum taxes based on his design.
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BP and Shell have reported record-breaking profits as the UK faces a natural gas crisis. The UK government is yet facing more calls for a windfall tax to be imposed on the industry.
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Rusudan Kemularia, head of TIWB Secretariat, shares the Tax Inspectors Without Borders (TIWB)’s achievements and upcoming programmes aimed at combatting the problems of tax evasion and illicit financial flows.
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The end of the London inter-bank offered rate (Libor) means the world is moving onto alternative rates, but tax directors have to mitigate the impact on transfer pricing (TP) policies.
