Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
The UK-based big four spin-off firm has hired Marc Lien, who declared that most AI in professional services today is ‘cosmetic’
Projected revenue losses and exemption requests are harming the project’s capability and viability
Sponsored
-
Sponsored by DeloitteJess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions -
Sponsored by DeloitteDeloitte pillar two experts Chad Hungerford and Alison Lobb share their insights on the latest developments and practical issues that are emerging – and what may lie ahead
-
Sponsored by DeloitteDave Yaros, tax principal, Deloitte Tax LLP
-
After several years of rapid change, the international tax system appears to be entering a calmer phase, but the outlook suggests that some big challenges are on the horizon. Josh White looks at the 2019 forecast.
-
The Dutch Supreme Court has provided clarity on deductibility of acquisition and disposal costs. Kuba Grabarz and Wessel Dekker of Baker McKenzie Amsterdam explore the consequences.
-
Tax competition between Switzerland’s cantons is expected to become even stronger following tax reform, say tax directors at leading companies.
-
Canada's Revenue Agency (CRA) confirmed in a recent technical interpretation (2017-071330117) that Canadian withholding tax can apply to the accrued (but unpaid) interest on a debt owed by a Canadian resident to a non-resident when the debt is assumed by another entity and such an assumption constitutes a "novation" of the debt obligation for purposes of the applicable commercial law.
-
-
Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.
-
Advisors and fund managers expect more qualified opportunity funds (QOFs) to be organised as real estate investment trusts (REITs) to maintain key US tax benefits under the TCJA's qualified opportunity zone (QOZ) programme and avoid locking in investments.
-
In-house tax teams are implementing tailored software solutions due to the low cost of technology, but should beware of ‘over-tooling’ and employ a coherent purchasing strategy, writes Danish Mehboob.
-
Financial institutions are feeling the pressure of laying the groundwork for the reporting requirements of the EU’s mandatory disclosure rules (DAC6) as they take on a more vital role in tax planning and transparency.
