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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Keith Brockman explores what US tax reform may mean for businesses if Congress can get behind the changes.
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World leaders are gathering this weekend for COP26 and the G20 Summit. Both summits will likely have far-reaching implications for the future of international tax policy.
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Tax authorities are looking to close the significant fiscal gap resulting from emergency spending during the pandemic, while taxpayers prepare to deal with the knock-on effects.
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The global climate conference could lead to greater harmonisation on carbon pricing, although a global agreement is unlikely. Yet COP26 could have far-reaching implications for energy and financial tax policy.
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Tax directors at ITR’s Global TP Forum say relocation of IP has driven transfer pricing (TP) challenges that must be addressed depending on the business and its end-to-end value chain.
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The UK budget looks set to spell 'fiscal discipline' for taxpayers, but it could also define the British role in making the OECD’s digital tax reforms a reality.
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Businesses are minimising transfer pricing (TP) risks from COVID-19 by collaborating with human resources (HR) teams, developing more comprehensive documentation, and working more closely with tax authorities.
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Austria, France, Italy, Spain, and the UK, have agreed to repeal unilateral measures targeting technology companies. The deal introduces a tax credit for companies facing digital services taxes (DSTs) ahead of pillar one.
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Following the OECD tax agreement, the US government has cut a deal with five European countries to put aside the threat of tariffs over digital tax measures. This agreement may help secure international tax reform.
