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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Tax directors at multinational enterprises (MNEs) should embrace transparency, according to the latest Tax Justice Network (TJN) report, as advocacy groups link tax abuse to an infringement on human rights.
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Taxpayers lack certainty on the future of GST policy, following divergent rulings from two judges at the Bombay High Court on the tax liability of intermediary service providers.
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Developing and emerging economies stand out to lose out from a low global minimum corporate tax because a 15% rate would not reduce profit-shifting from Latin American and African countries.
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The OECD Inclusive Framework (IF) on BEPS found agreement on the two-pillar digital tax solution with 130 countries, but there are notable holdouts including Ireland, Hungary, and Nigeria.
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Most countries participating in the Inclusive Framework (IF) signed an agreement supporting a global minimum corporate tax rate this week. This could spell the end of the race to the bottom in corporate tax rates.
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Tax directors discuss transfer pricing (TP) controversy approaches including access to real-time data and partnership across regional activities.
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Taxpayers still face a lack of clarity and complex eligibility conditions for Argentina’s simplified transfer pricing (TP) regime.
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Tax leaders must embrace a values-led approach and remain authentic within their team and organisation to be successful.
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Acquiring investment for tax technology is a key concern for tax directors as cash-strapped multinational enterprises (MNEs) tighten their budgets. Data visualisation tools can help make the case to senior decision-makers.
