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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Speakers at ITR’s Global Transfer Pricing (TP) Forum say the OECD must settle the key details of the profit allocation rules to make its international tax reforms work.
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Tax directors claim the OECD’s plans toreform the international tax system leaves taxpayers with insufficient clarity. The details on profit allocation methods have yet to be fully settled.
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Transfer pricing (TP) teams at multinational enterprises (MNEs) are increasingly automating complex compliance projects such as managing country-specific risks, as the technology evolves.
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The OECD-brokered deal requires countries to revoke all digital services taxes (DST) and any equivalent measures. The deal also commits governments to not introduce such measures in the future.
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The Indonesian government has cancelled the planned corporate tax cut in favour of creating a carbon tax regime and raising the VAT rate. However, the government will also be holding a tax amnesty.
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This week the European Commission has hinted that there may be an EU directive to implement a global minimum corporate tax rate before the end of 2021.
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Companies like Nike are locked into court battles over their transfer pricing (TP) arrangements. Here ITR examines some of the most important TP court rulings from around the world.
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The OECD has secured a multilateral agreement on pillars one and two. The accord signed by 136 countries will impose a 15% floor on corporate tax rates and reallocate $125 billion of profits.
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The US may gain the most in tax revenue from the OECD’s plans for international tax reform, according to a TaxWatch study. This is despite the OECD’s aims of solving digital tax to end tensions over the technology sector.
