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
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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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The UK tax authority’s latest transfer pricing (TP) consultation demonstrated an appetite for stronger OECD-aligned guidelines. Yet the changes will also increase the burden of proof for large businesses.
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The latest outcome from the European Court of Justice (CJEU) on a directive 2018/822 (DAC6) case shows that companies can avoid penalties for intrusive data inquires when EU tax authorities target individuals over groups.
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The OECD-led pillar one and pillar two tax deal will not bring an end to global tax competition, but tax directors and policymakers agree that it will change how countries compete.
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Uber will have to change its UK business model following the Supreme Court ruling that drivers using the app are employees, not independent contractors.
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The Confederation of European Business (BusinessEurope) highlights several risks multinational enterprises (MNEs) face from the EU directive on the OECD’s global tax reform due on December 22.
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Important information and key updates for the Rising Stars Awards 2022
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Important information and updates for the Women in Business Law Awards 2022
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Businesses have to focus on transfer pricing (TP) documentation in a bid to anticipate scrutiny in different jurisdictions. This is despite widespread alignment with OECD standards.
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OECD countries saw a marginal increase in their tax-to-GDP ratios from 2019 to 2020. This is despite the widespread disruption caused by the COVID-19 pandemic.