A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
The UK tax authority’s deputy director of large business also reassured taxpayers that HMRC will not ‘nitpick’ returns
Sucafina’s tax chief was speaking at the ITR Pillar 2 Forum in London alongside experts from HMRC and other organisations
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Sponsored by McCarthy TétraultThe key changes under Budget 2025 and the outlook for 2026 raise several areas of heightened focus for taxpayers, say Matthew Kraemer, Adam N Unick, and Justin Ng of McCarthy Tétrault -
Sponsored by Lakshmikumaran & SridharanThe Tiger Global Supreme Court ruling weakens the status of tax residency certificates under tax treaties and increases substance‑based scrutiny, say S Vasudevan, Bharathi Krishnaprasad, and Krishna Laasya V of Lakshmikumaran & Sridharan
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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
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Annika Lindström and Maria Andersson of KPMG discuss how BEPS Actions 8 to 10 are being interpreted in relation to transfer pricing in Sweden.
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Without much fanfare, a tax reform in Chile in December 2017 broadened the rules on the parties considered related for transfer pricing purposes, write Roberto Carlos Rivas and Gregorio Martínez of PwC.
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Bracewell has added three new partners and an associate to its litigation team in New York.
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According to the Spanish Corporate Income Tax Act, an entity that carries out real estate rental activities must have at least one employee with a full-time labour contract to be deemed an entity performing a 'business activity' (i.e. its income is substantially derived from activities other than passive investment).
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Firms, individuals and companies across the Asia-Pacific region shared prizes at the Asia Tax Awards in Singapore on May 3 2018.
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BEPS and digital tax matters dominated International Tax Review’s Asia Tax Forum this year, but they were not the only topics of discussion. As Anjana Haines reports, panellists and delegates were also keen to discuss compliance headaches for multinationals across the region and technological advancements.
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Morrison promises a stronger economy as he deliver his budget in Parliament Companies may begin to look elsewhere to invest in research and development after Australia's Treasurer Scott Morrison said he will be cracking down on the use of R&D tax incentives.
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Austria plans to implement CFC rules for the first time to align with the EU's Anti-Tax Avoidance Directive (ATAD) that enters into force on January 1 2019. But companies may have to swiftly dispose of their holding structures to avoid higher tax burdens.
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The US, EU member states and other countries have proposed and/or adopted a limitation rule for the deduction of interest by a corporate taxpayer. Will the OECD try to provide worldwide guidance for interest limitation? Is there an expectation for this guidance in the next several years?
