Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Sponsored
-
Sponsored by Spanish VAT ServicesThe ruling clarifies that Spain cannot restrict VAT exemptions for general services directly necessary to independent groups’ exempt activities, says Fernando Matesanz of Spanish VAT Services -
Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps
-
Sponsored by KPMG SwedenNils Schmid and Isabelle Berking of KPMG Sweden analyse the possibilities for sovereign wealth funds to claim refunds of Swedish withholding tax following a recent proposal referred to the Council on Legislation
-
Tax teams and the IT experts they rely on should be wary of increased compliance, says Richard Sampson, chief revenue officer at Tax Systems
-
The law firm was representing a businessman in the commodities sector who had previously been convicted of tax fraud
-
One expert last month predicted the short-term impact of tariffs would be “devastating” for both Canada and the US, particularly if the former instituted retaliatory measures
-
Ahead of another busy year for the World Tax rankings and ITR Awards, we profile some of the UK’s major firms and explore key market trends
-
The Labor government has done more than any previous administration to crack down on multinational tax avoidance, Andrew Leigh also tells ITR
-
Companies that come to terms with digitised tax processes now will stand to gain from FASTER’s disruption, argues Carlos Silva of Xceptor
-
Audit specialist Walsh, a 33-year veteran of KPMG, will assume the leadership role in July; in other news, a think tank has claimed that the UK tax advisory market requires ‘urgent reform’
-
The court emphasised that TP analysis must adhere to the arm's-length principle, be based on the specific facts of each transaction and comply with domestic regulations, one expert says
-
Singapore extends GST remission in 2025 budget; UK closes in on e-invoicing; two new partners at RSM Belgium ;and more
