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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The UK failed to push for a more “ambitious” pillar one ahead of the July G20 meeting. The meeting may have endorsed the OECD’s two-pillar solution, but the plans still have plenty of critics.
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In the second quarter of 2021, Oracle won on sales tax apportionment in the US, and the European Court of Justice (CJEU) held that double tax rules on VAT only apply within the EU.
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An OECD report highlights that €12 billion ($14.16 billion) in additional tax revenue has been identified in Latin America (LATAM) due to exchange of information (EOI) measures.
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In a bid to support the OECD's global corporate tax reform, the European Commission has shelved its plans for an EU-wide digital levy.
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Tax directors say confusion persists over whether direct or indirect tax teams should manage compliance for different digital services taxes (DSTs), which is forcing a work split across teams.
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More than 130 countries may have reached an agreement on a global minimum tax rate, but there are still many obstacles to a harmonious tax framework that keeps most countries on board.
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The G20 finance ministers have endorsed key components of the OECD’s two-pillar proposals and started setting the international agenda for environmental tax policy changes to come.
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UK oil and gas company Cairn Energy has won the right to seize Indian state assets based in France as part of its long-running tax dispute with the Indian government.
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The shortlist for the ITR Asia-Pacific Tax Awards 2021 has been announced
