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
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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
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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
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As we build up to another busy year for the World Tax rankings and ITR Awards, we give a rundown of some of the major firms and trends within the Brazil tax market
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Dario Acconci of Hawksford argues that Singapore’s 2025 Budget, which features a hefty corporate income tax rebate, is ‘generous and forward-looking’
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The mass firings could affect taxpayer guidance and are expected to reduce the agency’s ability to conduct audits, one expert tells ITR
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The law firm, which will operate as an independently managed subsidiary of KPMG, has received court approval with conditions
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Krause will take the reins until President Trump’s pick Billy Long assumes the role; in other news, CohnReznick became the latest tax firm to receive private equity backing
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Flexibility and transparency on fees ranked favourably against international counterparts, according to new ITR+ research
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Gilles Roth, speaking at the Luxembourg Transfer Pricing Association’s launch event, also said that his country is ‘carefully considering’ the implementation of amount B
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The ruling in January was the first time the court had unanimously upheld a taxpayer's position in a case concerning TP, according to a lawyer who worked on the case
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The UK R&D consultancy’s CEO tells ITR about Aussie cricket inspirations, supporting vital cancer research and what makes tax cool
