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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The Irish government has seen corporate tax revenue rise after it signed up to the OECD’s two-pillar framework, including the plan for a global minimum corporate tax rate.
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Transfer pricing (TP) directors must ensure internal contracts reflect external ones and amend any file used to justify the firm’s application of arm’s length pricing when moving away from the London interbank offered rate (LIBOR).
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In the third quarter of 2021, India continued to make headlines on indirect tax issues, while the Malaysian Sales Tax Act faced one of its first tests in court.
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UK Prime Minister Boris Johnson reportedly stayed at the fabulous Marbella estate during his holidays, yet the Pandora Papers suggest the property may have more advantages than two swimming pools.
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The political race to international tax reform is near its end, but the technical work remains. Yet pillar two is turning out to be a much bigger problem than pillar one for large multinational companies, writes Danish Mehboob.
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The OECD hopes it can end the rise of the digital services tax (DST) through a multilateral agreement. However, taxpayers fear DSTs may be here to stay. Giles Parsons looks at what companies can do.
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The OECD’s proposals to reform the international tax system and adopt a more formulaic approach will only work if there is accounting reform, writes Richard Murphy.
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Leaders at the G20 Summit in Rome formally backed a 15% global minimum tax, arguably the only concrete outcome from the summit alongside weak discussions on climate change and debt relief.
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English language requirements and elite university credentials are keeping black people out of jobs in the tax profession that they are qualified for in Brazil, according to Black Tax Matters (BTM).
