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
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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
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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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The Royal Bank of Canada’s success over HMRC represents a milestone in the interpretation of double tax treaties, Norton Rose Fulbright partner Dominic Stuttaford said
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Experts from African law firm Bowmans outline the challenges that companies operating across the continent face to stay tax compliant amid legislative upheaval and US pressure
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The OECD said the EU nation relies too heavily on corporate tax from multinationals; in other news, Squire Patton Boggs, Skadden and KPMG all made senior tax appointments
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An OECD webinar on amount B also heard that a distributor’s compliance certifications could potentially move them out of scope
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The appointment of ex-PwC partner Abhijit Ghosh follows that of ex-EY partner James Badenach as head of A&M Tax for APAC last year
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Tax controversy specialist Matthew Sharp’s switch to Brown Rudnick follows hot on the heels of US counterpart Skadden’s appointment of a new London tax disputes head
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Led by international law firm Hughes Hubbard, SKAT was awarded $500 million in damages after several defendants were convicted of fraud, negligence and unjust enrichment
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HM Revenue and Customs’ costs of collecting tax have risen by 15% in four years, the National Audit Office also found
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The plan, outlined by EU tax commissioner Wopke Hoekstra, would reportedly free 180,000 of the 200,000 in-scope businesses from additional compliance