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 lack of provision for bilateral advance pricing agreements is a notable omission from proposed reforms of Brazil’s transfer pricing rules
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Ursula von der Leyen is under pressure to ensure her new team makes competitiveness a top priority. How tax policy is designed and implemented is crucial, writes Ralph Cunningham
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Speaking exclusively at ITR’s Transfer Pricing Forum in Europe, the Commission’s Marc Clercx also addressed industry concerns over the arm’s-length principle
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After a protracted offensive from 10 Australian professional bodies, a Senate motion to strike out contentious new tax ethical rules has failed, but concessions were secured
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The closely watched decision represents the final nail in the coffin for Apple and serves as a warning to other multinationals, experts have suggested
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UK tax advisers have branded Reeves’ pledge to cap corporation tax at 25% as “a smart move” and “an easy give”
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In the wake of the global rankings release, we focus on the top performers across EMEA in the second of three regional analyses
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Wagenaar, a director with EY and ITR contributor, talks about taxi driver comparisons, how tax built his personal and professional life and what makes tax cool
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Staff will be required to spend 60% of their time with clients or in the office, it is understood
