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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Tax transparency is high up on the agenda of governments around the world as the OECD pushes for multilateral cooperation to reduce the gap in domestic revenues.
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Tax directors find identifying ‘at-risk’ transactions is a bigger burden than reporting them. Many companies have cross-border transactions linked to the EU that fall inside the scope of DAC6’s broad hallmarks.
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Taxpayers are facing difficult questions about withholding taxes on investment portfolios. This is partly because of a lack of much needed digitalisation.
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Royal Dutch Shell abandoned its dual structure in favour of moving its tax base from the Netherlands back to the UK. The company has run on a dual structure for the past 16 years.
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Investors in cryptocurrencies and other digital assets such as NFTs need a tax framework with clear rules and definitions in order to get the certainty they need to do business. Tax authorities have other ideas.
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After COP26, the world will have to implement tax policies as part of reducing global carbon emissions. Here ITR is offering a selection of its best climate coverage.
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This week the European Parliament voted to implement public country-by-country reporting (CbCR) across the EU. The vote was the last obstacle for making public CbCR a reality across the economic bloc.
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The EU's public country-by-country reporting (CbCR) directive will be published in the Official Journal of the EU after receiving final approval from the European Parliament. This sets the EU on course for public CbCR.
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Finance ministers from developing countries highlight lower levels of tax avoidance and evasion from partnering with the Tax Inspectors Without Borders (TIWB). An important development to raise revenue by closing tax gaps in a post-COVID-19 world.
