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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PepsiCo succeeded by applying TP principles and employing ‘proper advisers’ in the appeal, one expert tells ITR
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Pillar one presents a bigger challenge technically and politically than pillar two, Barbara Angus argues
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In-house professionals seek better technology, Belgium fails to progress with ViDA, VAT gap continues to fall in the UK, and more
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How a cut in UK corporation tax could drive growth and a bigger war chest for whatever party takes power after the next election
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But consenus achieved on 'vast majority' of issues and countries are 'still at the table', the OECD says
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The volume of recent legislative changes alongside an increasingly aggressive approach to investigations has damaged the relief process, one expert tells ITR
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The US should gradually introduce a carbon tax according to the OECD; in other news, a former German bank CEO has been declared unfit to stand trial for cum-ex fraud
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But two out of nine probes into PwC’s confidentiality breach are expected to finish this year, Peter de Cure said
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While taxpayers fear unilateral measures in the event of no amount A agreement, it is likely the talks will continue until consensus is reached
