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 Australian government has toned down the first set of proposals on ethical obligations, but they could yet be axed in October
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Dutch taxpayers will be able to deduct more of their interest payments from their tax bills from 2025 – it could have an impact on the arm’s-length pricing of financial transactions
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Vittoria Segre, partner at CMS Italy, reviews a range of TP topics discussed at the event, including financial transaction audits and permanent establishment issues
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The Australian senator told ITR that PwC is still trying to manage the saga as a PR issue rather than a systemic problem
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The head of Skadden’s European tax practice said the recent Apple CJEU ruling could be the last of its kind as pillar two develops
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Michael Hashemi was speaking at ITR’s Pillar Two Forum, where he outlined some of the challenges the organisation has faced
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The OECD is confident it will smooth relations with non-pillar two countries like the US but warned it’s a politically sensitive issue, ITR’s inaugural Pillar Two Forum heard
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Minkovich, a US-based tax partner at Baker McKenzie, tells ITR about cramming 600-page regulations, Roman archaeological digs, and what makes tax cool
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Wopke Hoekstra takes tax hotseat in new EU Commission; in other news, Latham boosts energy tax expertise and Fieldfisher expands Spanish tax practice
