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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Royal Dutch Shell abandoned its dual structure in favour of moving its tax base from the Netherlands back to the UK. The company has run on a dual structure for the past 16 years.
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Investors in cryptocurrencies and other digital assets such as NFTs need a tax framework with clear rules and definitions in order to get the certainty they need to do business. Tax authorities have other ideas.
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After COP26, the world will have to implement tax policies as part of reducing global carbon emissions. Here ITR is offering a selection of its best climate coverage.
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This week the European Parliament voted to implement public country-by-country reporting (CbCR) across the EU. The vote was the last obstacle for making public CbCR a reality across the economic bloc.
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The EU's public country-by-country reporting (CbCR) directive will be published in the Official Journal of the EU after receiving final approval from the European Parliament. This sets the EU on course for public CbCR.
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Finance ministers from developing countries highlight lower levels of tax avoidance and evasion from partnering with the Tax Inspectors Without Borders (TIWB). An important development to raise revenue by closing tax gaps in a post-COVID-19 world.
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Businesses may have to overhaul their transfer pricing (TP) policies to factor in carbon tax. This could be crucial for governments looking to reduce carbon emissions following COP26.
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In-house tax teams will work increasingly collaboratively with other departments within their companies to manage environmental, social, and governance (ESG) responsibilities as legislative changes ramp up.
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More than 260 accounting and tax experts lobbied the US Congress to fix the domestic tax code instead of using financial accounting data for the tax base of a 15% minimum corporate tax rate.
