Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
Partners at both firms have voted in favour of the tie-up, which marks ‘the largest law firm merger in history’
The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity
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Sponsored by MFA Legal & TechSamuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents -
Sponsored by DeloitteLisa Zajko, indirect tax partner, Deloitte Canada
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Sponsored by VdAJoão Riscado Rapoula and Hugo Leonardo of VdA analyse the new Construir Portugal scheme, outlining how targeted tax incentives are reshaping the country’s landscape for affordable housing investment and residential real estate
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Piet Battiau, head of the consumption taxes unit at the OECD, says his department will be using 2021 to recommend how countries can adjust VAT policies in response to sharing and gig economies as well as other areas of VAT administration.
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The OECD faces criticism from cloud-computing services for not including enough technical detail in its latest blueprints and economic impact assessment of the two-pillar solution ahead of a highly anticipated consultation meeting starting on January 14.
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Taxpayers have welcomed the certainty gained on IR35 ahead of the April effective date, but tax professionals continue to argue that the employment tax system is fundamentally unfit for purpose and needs reforming.
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The first week of January has been busy for businesses trying to get to grips with the new UK-EU trade agreement, while the Georgia election result potentially clears the way for the Biden tax plan.
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Procter & Gamble, GlaxoSmithKline, Unilever and 46 other companies want the OECD to clarify how the global anti-base erosion (GloBE) proposal under pillar two will interact with US global intangible low-taxed income (GILTI) rules.
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Sanjeev Sharma, principal director of income tax at the India Income Tax Department, explains why the Madras High Court decided Redington India’s use of foreign subsidiaries to transfer shares offshore was an attempt to avoid capital gains tax and transfer pricing rules in India.
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Taxpayers should prepare for a wave of indirect tax policy changes in 2021. Governments will focus on unwinding crisis relief measures, removing tax exemptions, and introducing digital and environmental taxes.
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Facebook’s decision to dismantle three of its Irish holding companies and repatriate its intellectual property (IP) licences back to the US may be a sign of growing of unease in the technology industry.
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The director of the OECD Centre for Tax Policy and Administration talks to ITR about pillar one and pillar two, inclusivity in tax, and the power of the coffee break.
