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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Businesses may have to overhaul their transfer pricing (TP) policies to factor in carbon tax. This could be crucial for governments looking to reduce carbon emissions following COP26.
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In-house tax teams will work increasingly collaboratively with other departments within their companies to manage environmental, social, and governance (ESG) responsibilities as legislative changes ramp up.
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More than 260 accounting and tax experts lobbied the US Congress to fix the domestic tax code instead of using financial accounting data for the tax base of a 15% minimum corporate tax rate.
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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.
