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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The source of additional remuneration received by PwC Australia CEO Kevin Burrowes had been the subject of much parliamentary scrutiny
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The Independent Schools Council is bringing litigation against the UK government for what it calls an ‘unprecedented education tax’
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But the firm said that ‘difficult market conditions’ led to a slowdown in Asia Pacific; in other news, OECD begins Thailand accession process
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The move will provide certainty to taxpayers and reduce the risk associated with pricing transactions for TP, according to India’s Ministry of Finance
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Pia Honkala, co-head of Aibidia’s operational TP product, tells ITR how her company works in harmony with advisers like the ‘big four’ to revolutionise clients’ processes
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The UK is ‘heading to Scandinavia’ as its tax burden increases and isn’t creating an attractive environment for a wave of investment, experts have told ITR
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Japan, South Korea and Germany increased their R&D tax budgets at a much greater rate over a 14-year period, say RCK Partners and the London Business School
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Under the proposed directive, multinationals with numerous EU presences would have to make only one filing to comply with pillar two
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Robert Venables of Old Street Tax Chambers had previously brought multiple cases against HMRC on behalf of clients
