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 are minimising transfer pricing (TP) risks from COVID-19 by collaborating with human resources (HR) teams, developing more comprehensive documentation, and working more closely with tax authorities.
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Austria, France, Italy, Spain, and the UK, have agreed to repeal unilateral measures targeting technology companies. The deal introduces a tax credit for companies facing digital services taxes (DSTs) ahead of pillar one.
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Following the OECD tax agreement, the US government has cut a deal with five European countries to put aside the threat of tariffs over digital tax measures. This agreement may help secure international tax reform.
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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.
