Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Sponsored
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Sponsored by Spanish VAT ServicesThe ruling clarifies that Spain cannot restrict VAT exemptions for general services directly necessary to independent groups’ exempt activities, says Fernando Matesanz of Spanish VAT Services -
Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps
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Sponsored by KPMG SwedenNils Schmid and Isabelle Berking of KPMG Sweden analyse the possibilities for sovereign wealth funds to claim refunds of Swedish withholding tax following a recent proposal referred to the Council on Legislation
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AI automation in the tax agency has supported around 13 million transactions in 2024/25 and freed up the equivalent of around 400 full-time staff, David Johnson said
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Shelley compares tax law to philosophy, shares best practices to get the most out of the working day, and reveals his alternate life as a teacher in Japan
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Partners Sebastian Diehl and Martin Seevers reveal why the firm set up in London and discuss the city’s growing demand for German legal expertise
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Tax advisers who aren’t alive to clients’ AI needs risk falling behind, even though the technology is not a miracle cure just yet
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Awards
The ‘big four’ firm scooped over 60 honours at a lively ceremony held at The Londoner hotel, including both EMEA and APAC Tax Advisory Firm of the Year
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The firms received fees for referring clients to the avoidance scheme, HMRC said; in other news, Freshfields’ former tax head has lost his fraud conviction appeal
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ITR spoke to two US TP experts about the long-running dispute, with one arguing that the case highlights ‘weaknesses’ with the comparable uncontrolled transaction method
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The new practice, which features former ‘big four’ experience, already has over 20 team members
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Speakers from companies including Uber and Stripe told the inaugural AI in Tax Forum to brace for impending changes to how advisers work
