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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PwC failed to act on “a number of red flags” that led the firm to suspect fraud
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New and controversial ethical tax rules will not require advisers to disclose sensitive mental health information to clients, assistant treasurer Stephen Jones told ITR
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A higher corporate tax rate and more closely aligned US tax rules with pillar two may be on the agenda, experts tell ITR
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The ‘big four’ rivals have reportedly benefitted from the fallout from PwC’s Evergrande audit; in other news, Canada published draft pillar two legislation
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Legal battles involving the IRS, HMRC and ATO feature as companies have been ordered to pay vast sums
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ITR’s data shows the ‘big four’ have lost partners at a greater rate than their law firm counterparts
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Tax bodies have taken umbrage with Assistant Treasurer Stephen Jones’s assertion that extensive consultation took place over contentious ethical rules
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Pillar one’s efforts to reconcile clashing principles on allocating business profits may be admirable but the OECD’s project lacks a long-term vision, argues Leonard Wagenaar
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Independent senator and former rugby union ace David Pocock told ITR he would consider supporting disallowance of new rules that have been branded as burdensome by tax associations
