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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Digital services taxes (DSTs) caused more controversy in 2021, as countries introduced them rather than wait for a multilateral agreement. However, some countries may hang on to DSTs even with a deal.
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In an exclusive interview, Pascal Saint-Amans tells ITR’s Leanna Reeves about the OECD’s biggest tax headaches, when a legal framework on pillar one and two will be published and why gender bias in taxation needs to be addressed.
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The OECD is seeking business feedback on draft nexus and revenue sourcing rules in Amount A in pillar one of its two-pillar solution to the tax challenges of the digital economy by February 18.
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The UK is heading into an era of high taxes and low growth unless there is a “radical shift” to grant businesses a permanent investment deduction, according to the Confederation of British Industry (CBI).
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Kristin Smith, executive director of the Blockchain Association, talks about the US Infrastructure Bill and how the association is determined to challenge policymakers’ reporting rules for digital assets.
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In this exclusive interview, Piet Battiau, head of the Consumption Taxes Unit at the OECD, talks to ITR about the achievements of 2021, and what to look out for this year.
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The 2022 budget includes proposals to address the tax treatment of cryptocurrencies and other digital assets.
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The UAE's Ministry of Finance (MOF) has finalised the first draft of its corporate tax framework. It headlines a 9% statutory rate on large businesses that will be effective from June 1 2023.
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Businesses are moving more of their budgets to tax strategy to prepare for several tax reforms, but a shortage of talent and technology issues stymie group tax directors from effectively using the funds.
