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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There has been a decrease in investigations known as Code of Practice 8 and 9 cases, it has been reported
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The Caribbean country became the 149th member of the international treaty, which aims to combat illicit financial flows
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Clients of audit services should also be disallowed access to firms’ other services, it was claimed; in other news, Ireland approves amount B
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The ruling follows the Federal Court of Australia’s full court deciding in favour of the soft drink company in June
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Sweeping changes are headed for Germany’s TP system in the New Year. Tax teams will need to be well-prepared, say Andreas Katz and Anna Kupprion of Kreston Bansbach
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Local experts say the Tax Cuts and Jobs Act is due a revival after Donald Trump won the US presidential election
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Slovakia increases VAT rate, Chile goes big on VAT reform and more
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Thin capitalisation rules limit the amount of debt deductions that can be claimed but regard must also be given to other income tax law provisions, the ATO said
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Police may be inside the Sydney office for ‘several days’, PwC Australia’s chief executive officer said
