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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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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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?
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Josh White speaks to Andersen Global Chairman and CEO Mark Vorsatz about the firm’s ambitions and the long shadow cast by its predecessor.
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It is usually understood that an asset deal should safeguard the buyer from the historical tax risks of the target company. To what extent this is true we would seek to illustrate based on the arbitration court case No. A36-2394/2016. The court ruled that the tax authorities were entitled to claim outstanding tax liabilities from the audited company's affiliate to which, in the authorities view, the audited company's business was transferred.
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In a bid to encourage more research and development (R&D) activities being carried out in Hong Kong, the Hong Kong government has proposed a super R&D tax deduction which will commence from the year of assessment 2018/19, if enacted.
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As an Englishman, it's hard to be too optimistic about the upcoming World Cup. But, as a Southampton supporter, it's good to know that it probably won't be any more depressing than the regular football season was!
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On May 14 2018, the Ministry of Finance released a Decree on the implementation of measures associated with the application of the domestic transfer pricing provisions.
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ITR's Luxembourg correspondent Deloitte examines the Luxembourg-Ukraine tax treaty, highlighting the available benefits for businesses.
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Those investing into South African companies via Mauritius need to evaluate whether they can defend their structures against any future PPT related challenges that may arise.
