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
-
Ahead of a major summit with concerned professional bodies this week, Australia Assistant Treasurer Stephen Jones tells ITR he wants to allay industry worries
-
As ITR’s accreditation title releases its global rankings, we focus on the top performers across the Americas in the first of three regional analyses
-
Parties can now submit a full application for tax relief, though the amount on offer is less than the total funds applied for
-
Barbara Pocock, an Australian Greens senator, tells ITR that professional accounting bodies must be held to account amid industry pushback over the tax scandal
-
Those interested have less than a week to respond to the latest consultation; in other news, large law firms are targets of IRS scrutiny and the OECD’s preferential tax regime reviews five jurisdictions
-
The court overturned a common and well-established position of the Italian tax authorities in a highly significant ruling, experts have told ITR
-
Both hires have extensive experience working for EY in the US
-
A summit has been mooted with key tax professional associations to allay fears over the controversial new guidelines
-
The embattled Australian firm answered over a dozen parliamentary committee queries related to its tax leaks scandal, but Tom Ravlic only uncovers more questions
