Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
Only 2% of in-house survey respondents said they were ‘heavy’ users of AI for TP, Aibidia’s report also found
There was a ‘deeply embedded culture within PwC that routinely disregarded formal confidentiality obligations,’ the chairman of Australia’s Tax Practitioners Board said
Jennifer Best was most recently the acting commissioner of the IRS’s large business and international division
Sponsored
-
Sponsored by Deloitte LuxembourgEdouard Authamayou of Deloitte Luxembourg examines an Administrative Court ruling confirming that tax authorities have full discretion under Section 100a of the General Tax Law to review assessments, with procedural deadlines of critical importance
-
Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine an Italian ruling and a CJEU judgment addressing when transfer pricing adjustments fall within VAT scope and the conditions for compliance
-
Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on the prominent role to be played by digital platforms under the new Brazilian VAT regime and the relevant compliance reporting framework
-
The Labour Party’s hands-off approach to tax during the UK election campaign could be construed as political savviness, but as the October budget looms, reality will settle in
-
There were mixed emotions from campaigners against the controversial rules after last-minute negotiations on redrafting the provisions took place
-
Kevin Burrowes’ extra A$1.2 million remuneration has been the source of parliamentary concern, but PwC shot down ITR’s requests to reveal where it comes from
-
Csaba Farkas of TMF Group outlines the practical steps businesses need to follow to take full advantage of the e-invoicing revolution
-
The policy idea stems from the misconception that technology companies pay little or no taxes, one expert tells ITR
-
Tax and legal advisers explain how they keep tabs on referrals and why reciprocity is important to generating new business
-
Spain and Poland are among the nations referred to the CJEU; in other news, Ireland plans to use its newly acquired Apple trial money to boost public spending
-
Amount B was top of the agenda at ITR’s US Transfer Pricing Forum 2024, while there were also heated discussions on the US’s potential adoption of pillar two
-
There will be an ‘unnecessary and burdensome compliance nightmare’ for small practices if the rules are not struck out, an Australian opposition politician told ITR