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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Awards
Submit your nominations to this year's WIBL Americas Awards by February 28
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Awards
Research for the annual Women in Business Law Awards has begun – submit your entries by February 28
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In-house counsel across a number of regions are unimpressed with their tax advisers’ CSR efforts, according to ITR+ research
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Firms are starkly divided on the benefits of specialist tax litigation teams over generalist practices, ITR’s analysis also finds
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A ‘second piece of the puzzle’ for the software regarding filing requirements is still to arrive, Tax Systems’ chief solutions officer Russell Gammon tells ITR
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Just one member objected to the multilateral convention on amount A, citing concerns over amount B
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Jaime Carey wishes to broaden the IBA’s visibility in Africa and Asia during his tenure
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Baker McKenzie’s survey of 600 corporate counsel also found that global employee mobility issues were a key driver of tax controversy
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Ken Kies has been named as assistant secretary for tax policy; in other news, Baker McKenzie has boosted its US tax practice with a double hire
