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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In an exclusive interview with ITR, Eelco van der Stok also argues that it’s not a good strategy for ‘big four’ transfer pricing specialists to run disputes on their own
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This is a big US election for pillar two, on which the two competing parties couldn’t be further apart, one expert tells ITR
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Australia’s Shadow Assistant Treasurer Luke Howarth called on tax practitioners to lobby independent senators to kill off contentious new ethical guidelines
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The presidential hopeful has countered Donald Trump’s 15% proposal; in other news, BDO has vowed to open a new office in Canberra
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The ATO has worked with in-scope Australian entities to minimise compliance costs when transitioning to the new 15% global minimum corporate tax
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Mariani, global head of tax disputes at KPMG’s Netherlands arm, also outlined various dispute resolution strategies in an exclusive ITR interview
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Australian senator Deborah O’Neill took aim at prominent international PwC figures, including chairman Bob Moritz, over a perceived cover-up of the firm’s tax leaks scandal
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As ITR’s accreditation title releases its global rankings, we focus on the top performers that excelled in multiple tax disciplines across various jurisdictions
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Ex-PwC Australia CEO Tom Seymour was asked for his views on adequately regulating the accounting industry following the firm’s tax leaks scandal
