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
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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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Former PwC Australia CEO Kevin Burrowes was also the subject of intense questioning related to his payouts in a fiery parliamentary committee hearing
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HMRC also collected £41.8 billion from compliance activities this year; in other news, Israel is looking to partially adopt pillar two rules
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Olga Trifonova began her new leadership role on July 1
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Mohamed Kande is the only one of nine PwC leaders not to appear before the parliamentary committee
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Project 2025 would leave the US ‘on the sidelines’ in the global development of rules and standards in international tax, one expert tells ITR
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New rules on client reporting were due to take force from August, but Australia’s assistant treasurer has buckled under pressure from 10 professional associations
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The oral hygiene company is already fighting off a separate $20.4m TP demand from last year
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A communique by Australia’s Tax Practitioners Board did not allay fears about controversial new client reporting regulation due to be enforced from August
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Pillar one should cause the UK’s digital services tax to be repealed according to one tax expert, but questions remain over a timeline