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Jurisdictions





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

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  • KPMG South Africa plans to restore its reputation with a new leader following the scandal over its role in auditing the Gupta-owned businesses, but rival firms are already poaching their clients who no longer trust the firm.
  • Jorge Correa, partner, and Gerardo Farías, associate, of Creel, García-Cuéllar, Aiza y Enríquez provide an overview of crowdfunding activities and related tax issues in Mexico, highlighting recent regulatory changes and setting out their thoughts on how tax matters in this growing sector might be regulated in the future.
  • Irish Minister for Finance Paschal Donohoe didn’t appreciate what the EU had served up Member states have killed off the EU's digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.
  • Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.
  • Jurisdictions are beginning to create 'synthesised texts' to help taxpayers understand how the OECD's multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.
  • David Kautter has had a long year as acting IRS commissioner and assistant secretary for tax policy in the US Treasury Department. In his dual role, Kautter has presided over the first year of putting US tax reform into action.
  • Amazon re-enters the Global Tax 20 after it shared the top spot with Starbucks and Google in 2013. This time it's for being a lobbying superpower in the US.
  • The UK’s corporate criminal offence (CCO) legislation to combat tax evasion represents another pressing reason, and opportunity, for tax functions in multinationals to work closely with colleagues across the organisation, writes Sandy Markwick.
  • Read this month's special features on Mexico and Principal purpose test
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