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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Fears that advisers would have to disclose sensitive mental health information to prospective clients were addressed, but Australian tax bodies still harbour worries
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Partners in EY’s tax advisory practice have also reportedly been dismissed; in other news, PwC has lost another Chinese auditing client in the wake of the Evergrande matter
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Labour’s anticipated plans to reform the UK’s corporation tax regime presents a timely opportunity, a debate featuring former UK Treasury minister David Gauke heard last night
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The masterminds behind an ‘unusual’ advertisement launched by six Australian tax associations against controversial ethical rules won’t reveal the campaign’s costs
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White & Case’s tax controversy head discusses how to stop a dispute before it starts and shares insights from a significant TP case with the IRS
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John Ball is currently serving as a managing director at Google, based in Sydney
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The full-page advertisements are running ahead of a key summit with the government on Friday, but ITR understands some professional bodies see the campaign as counterproductive
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US calls for talks with Canada over digital service tax, Argentina cuts withholding taxes, and more
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The ‘big four’ firms want guidance on reporting forms, the use of the XBRL filing mechanism, and permanent establishment reporting
