Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
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
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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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Poland's special economic zones (SEZs) represent one of the driving elements of the country's economic success. For 20 years the SEZs have been attracting large, medium and small new investors, both locally and internationally.
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For many years the Spanish 'participation exemption' regime had the particular characteristic that whereas the capital gains and dividends obtained by Spanish companies from foreign shares were exempt from corporate income tax (subject to given minimum investment and taxation requirements), any losses deriving from the transfer of those shares were deductible for corporate income tax purposes.
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The Turkish government has introduced a draft law amending the Turkish VAT Law. This is the most comprehensive amendment to the Turkish tax system since the VAT Law was first introduced in 1986.
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Malta's maritime industry is undeniably one of the island's economic pillars, with the shipping register being the sixth largest in the world and the largest in Europe.
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A tax treaty between Georgia and Moldova is the first of its kind concluded between the two countries, and will enter into force after the ratification instruments are exchanged.
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Federal Law No 335-FZ of November 27 2017 (the Law) has made a number of changes to the VAT rules on e-services, also known in Russia as the 'Google tax'. The first version of these VAT rules, announced in 2017, was quite similar to EU legislation, with only minimal differences, as they were based on the OECD's BEPS Action 1.
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On February 13 2018, the Minister of Finance (MoF) issued new Regulation No 15/PMK03/2018 concerning Alternative Methods for Calculating Gross Turnover (MoF Regulation No 15/2018). As the title suggests, the regulation provides several other methods for calculating the gross turnover of an Indonesian taxpayer, and further implements provisions under the Indonesian Income Tax Law.
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On December 21 2017, the President of Belarus signed the Law on 'The Development of a Digital Economy' (Law). After its entry into force on March 22 2018, businesses based on blockchain technology will become legally regulated in Belarus.
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The safer end to stand? In line with its commitments to reduce greenhouse gas emissions by 40% by 2020, Denmark is considering introducing a tax on cows – and their farts.
