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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Deputy commissioner Rebecca Saint told ITR that the ATO will look to international partners to ensure ethical tax practices
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Despite the financial penalty, the ‘big four’ firm’s breach was not found to be intentional or dishonest
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European Commission and India talk CBAM, Infosys says no to VAT non-payment allegation, and more
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The new managing director appointments continue A&M Tax’s spree of attracting lateral partners from the big four
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The policies unveiled in India’s recent budget announcement should stimulate both domestic growth and foreign investment, write Ritu Shaktawat and Viraj Doshi of Khaitan & Co
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Tom Seymour also told a parliamentary committee that PwC Australia had seriously considered hiving off its consulting business several years ago
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The Khaitan & Co partner also declared that the era of tax planning is over, in an exclusive ITR interview
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Andrew Leigh tells ITR that the 15% minimum corporate tax is crucial to extracting revenue from multinationals that are misusing transfer pricing rules
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Cloud solutions are transforming tax functions for the better, writes Russell Gammon, chief solutions officer at Tax Systems
