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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The OECD’s proposals to reform the international tax system and adopt a more formulaic approach will only work if there is accounting reform, writes Richard Murphy.
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Leaders at the G20 Summit in Rome formally backed a 15% global minimum tax, arguably the only concrete outcome from the summit alongside weak discussions on climate change and debt relief.
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English language requirements and elite university credentials are keeping black people out of jobs in the tax profession that they are qualified for in Brazil, according to Black Tax Matters (BTM).
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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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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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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.
