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
-
Roscoe, CEO of UK R&D tax relief consultancy RCK Partners, tells ITR about fatherly inspirations, his love of tennis, and what makes tax cool
-
Meanwhile, African revenue authorities expect their next taxable income to come from TP and from a larger share of the global tax bill, one expert tells ITR
-
The Labour Party’s hands-off approach to tax during the UK election campaign could be construed as political savviness, but as the October budget looms, reality will settle in
-
There were mixed emotions from campaigners against the controversial rules after last-minute negotiations on redrafting the provisions took place
-
Kevin Burrowes’ extra A$1.2 million remuneration has been the source of parliamentary concern, but PwC shot down ITR’s requests to reveal where it comes from
-
Csaba Farkas of TMF Group outlines the practical steps businesses need to follow to take full advantage of the e-invoicing revolution
-
The policy idea stems from the misconception that technology companies pay little or no taxes, one expert tells ITR
-
Tax and legal advisers explain how they keep tabs on referrals and why reciprocity is important to generating new business
-
Spain and Poland are among the nations referred to the CJEU; in other news, Ireland plans to use its newly acquired Apple trial money to boost public spending
