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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Renata Ardous, head of global transfer pricing (TP) at Chanel, discusses with ITR’s Leanna Reeves how the UK’s latest TP proposal will be a game-changer for businesses.
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Multinational enterprises (MNEs) could face investigation because of discrepancies between SAF-T and general ledger (GL) dates, and Intrastat and EC Sales List (ESL) reports.
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Take ITR’s survey to have your say on whether the tax industry has improved on diversity and inclusion this year.
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Russia’s notice to terminate its double tax agreement with the Netherlands signifies the country’s determination to renegotiate a range of treaties to increase withholding tax (WHT) on interest and dividend payments.
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Following the G7 agreement on a global minimum corporate tax rate, tax directors suggest Gulf Cooperation Council (GCC) countries face significant tax outflows under pillar two because of limited domestic corporate tax regimes.
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Microsoft’s tax arrangements have come under scrutiny after it emerged that the company’s Irish subsidiary paid no corporate tax in 2020. Meanwhile, G7 leaders are trying to reach an agreement on digital tax.
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Multinational companies should review how they approach reducing transfer pricing (TP) risks as audits and arbitration cases rise. Taxpayers may find a 360-degree view could prevent tax disputes.
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Company directors are more concerned about the reputational risks of aggressive tax planning. Tax savings can help a business in the short-term, but the potential fallout can cost a company much more.
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ITR’s survey found that governments could introduce corporate income taxes based on environmental impact, while tax breaks for fossil fuels are on the way out.
