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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Companies like Nike are locked into court battles over their transfer pricing (TP) arrangements. Here ITR examines some of the most important TP court rulings from around the world.
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The OECD has secured a multilateral agreement on pillars one and two. The accord signed by 136 countries will impose a 15% floor on corporate tax rates and reallocate $125 billion of profits.
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The US may gain the most in tax revenue from the OECD’s plans for international tax reform, according to a TaxWatch study. This is despite the OECD’s aims of solving digital tax to end tensions over the technology sector.
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Ireland, Hungary, and Estonia agree to a global minimum corporate tax rate of 15%, but a US political divide over the global intangible low taxed income (GILTI) regime threatens a consensus.
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Tax directors fear that the EU’s plans for corporate tax reform could lead to double taxation due to a lack of coordination with the US and the OECD.
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Tax teams at multinational enterprises (MNEs) are managing EU VAT e-commerce rules, OSS and IOSS, and marketplace obligations. Meanwhile, MNEs are seeing an increase in online sales due to COVID-19.
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Leaked financial information about offshore accounts could implicate multinational enterprises (MNEs) and lead to criminal convictions.
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The ruling has prompted the GST Council to re-examine the anomaly in the inverted duty structure refund formula.
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This week the European Council (EC) adopted the proposed directive, making public country-by-country reporting (CbCR) a real possibility across the EU.
