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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No further action will be taken in relation to the four cases, however the regulator said it hopes to conclude five remaining investigations into PwC’s tax leaks scandal ‘as soon as possible’
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The OECD also reported ‘political issues’ in reaching a consensus on amount B; in other news, PwC introduced new managing director roles as a partnership alternative
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Coca-Cola ‘strongly believes’ the IRS and the Tax Court misinterpreted and misapplied the applicable regulations for its TP dispute over foreign affiliates
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Nigeria is pondering the adoption of pillar two despite rejecting it in the past, local experts also suggest
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The self-governing UK dependency said that over 95% of Jersey companies will be unaffected by pillar two and that Revenue Jersey is ‘well-equipped’ to implement the rules
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Clough, EY’s global tax chief data officer, tells ITR about chasing great ideas, tax’s potential to be an AI hotspot, and what makes tax cool
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Specialist technology can save companies time, money and compliance stress by revolutionising a multitude of TP processes, says Russell Gammon of Tax Systems
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Research also revealed that 17% of UK business leaders believe a 25% cap on corporation tax is the most important policy for their business
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The consultation paper is a part of a large number of measures that the Australian government has flagged in response to the PwC tax scandal
