The ‘deeply flawed’ report is attempting to derail UN tax convention debates, the Tax Justice Network’s CEO said
Salim Rahim, a TP specialist, had been a partner at Baker McKenzie since 2010
While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
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Sponsored by PwC ChileSandra Benedetto and Paula Campusano of PwC Chile analyse recent Chilean Internal Revenue Service rulings that adopt a new methodology compared with the criteria set in previous administrative instructions -
Sponsored by Lakshmikumaran & SridharanIndia’s recent trade deals and Union Budget 2026 reforms create opportunities and compliance considerations for exporters, say Rohan Muralidharan, Shobhana Krishnan, and Brijesh Dash of Lakshmikumaran & Sridharan
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The shortlist for the ITR EMEA Tax Awards 2021 has been announced
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Companies including Amazon, Cameco and Engie have fought their corner in court and landmark judgments have been handed down. Here, ITR reviews some of the most important transfer pricing (TP) cases in 2021 so far.
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Singapore’s additional transfer pricing (TP) requirements and the ongoing effects of the COVID-19 pandemic are expected to increase the cost of tax compliance on multinational enterprises (MNEs).
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The OECD's annual corporate tax report offers evidence of ongoing base erosion and profit shifting (BEPS) to support a global minimum corporate tax, which developing countries need to protect their tax bases from tax competition.
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Pedro Cruz Gonçalves of Morais Leitão discusses why the PTA's inspections often embodies a model that a modern administration should not adopt.
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This week Swedish beverages company Kopparberg launched a damages claim against HM Revenue and Customs (HMRC) over claims it was put at a disadvantage by a UK tax loophole.
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Technology companies are accused of not collecting VAT in African countries citing a lack of clear regulation.
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Recent rulings from the Madras and Chhattisgarh High Courts criticised the revenue department for penalising buyers when sellers fail to remit GST, but they are not enough to provide certainty.
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Singapore is a part of scoping exercises for the EU list of non-cooperative tax jurisdictions (EU tax blacklist), meanwhile a consultation on shell companies could add greater substance tests for the list.
