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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Finance ministers and central bank governors from the G20 could strengthen or shatter the fragile G7 tax deal. Proponents of the 15% minimum tax rate must convince low-tax EU countries to agree.
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The US Treasury’s ‘Green Book’ calls for increased reporting and global information exchange on cryptocurrencies and other crypto-assets. This may set a bold precedent for crypto policy around the world.
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G7 leaders must ensure that the tax deal is approved at the G20 level as profit allocation rules are set to replace digital taxes. Taxpayers expect more work on the calculation of profit margins.
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As the end of London Interbank Offered Rate (Libor) is approaching, multinationals should amend their TP policies and find a suitable alternative rate for their future financing.
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Diversity in the tax world often decreases as positions become more senior. Tax departments need to address inequalities relating to socioeconomic background and disability.
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Tax directors said automation and artificial intelligence (AI) could help tax teams to minimise risks created by enterprise resource planning (ERP) systems that were not designed with tax in mind.
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The G7 agreement on global tax reform needs China’s vote at the upcoming G20 meeting for wider approval, but some finance ministers are already criticising the revised pillar one and pillar two proposals.
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The G7 has agreed on a global minimum corporate tax rate, but opposing demands from different countries and special interest groups are already putting pressure on the deal.
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The African Tax Administration Forum (ATAF) seeks to increase the taxing rights of African jurisdictions by simplifying the OECD’s pillar one blueprint and creating a level playing field when determining how multinationals’ profits are calculated.
