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
-
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
-
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
-
The former Husch Blackwell attorney failed to pay income tax despite living lavishly; in other news, Italy vows to strengthen digital services tax
-
The memorandum raises concerns and taxpayer challenges should be expected, four experts tell ITR
-
The committee is deciding whether to add the appendix to existing guidance for tax administrations when scrutinising MNE activities
-
Companies that master the DEMPE analysis of their intangibles stand to benefit from a greater economic return, writes Mohamed Haj Taieb, partner at CMS France
-
Companies have not had enough time to organise themselves in what has been an atypical legislative process, according to experts
-
Arran Jaiswal of Distinct examines the widening gap between supply and demand in the remote tax job market and considers the future of tax careers in the AI age
-
Six tax and legal experts discuss which reforms the chancellor might introduce on October 30, though corporation tax looks likely to remain untouched
-
Howard Steinberg, previously of KPMG, told ITR that A&M Tax’s potential lack of audit conflicts is 'a real differentiator'
-
The UK tax agency dished out £153 million in VAT penalties last year; in other news, Bird & Bird and Pérez-Llorca have made strategic tax hires
