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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Work on the publication was co-funded by several European governments and the EU
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The Liberal and National parties of Australia have vowed to snuff out ethical obligations which tax associations say are burdensome
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Bart Le Blanc and Daan Goedemoed of Norton Rose Fulbright offer practical advice on how to manage dividends and gains in various jurisdictions considering new pillar two rules
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The sale of its government consulting arm to Allegro Funds and a general government reluctance to use the firm contributed to the revenue drop
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The ATO’s request follows the Federal Court of Australia’s full court ruling in favour of the soft drink company in June
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Hay, a tax partner at Grant Thornton in Scotland, tells ITR about tax as a ‘golden thread’, being an adventure holiday planner and what makes tax cool
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Liquidators from the troubled property firm have accused PwC of ‘negligence’; in other news, Grant Thornton and Paul Hastings have made strategic tax partner hires
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Australian senator Deborah O’Neill told ITR that she will report PwC’s lack of co-operation to international legislatures unless the firm stops obstructing information crucial to its tax leaks scandal
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Vortex Capital Partners will become a majority shareholder in TP Tuned, which specialises in TP documentation
