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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The ruling for PwC’s client is a blow for the ATO and its ability to tax multinationals on complex cross-border transactions
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Sadekar, vice president for tax at financial services provider Galway Holdings, tells ITR about being kind to yourself, embracing technology and what makes tax cool
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Recent UK case law shows the courts are ready to use a realistic approach to withholding tax exemption issues, writes Michael Alliston, partner at Norton Rose Fulbright
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Attendees will meet for a networking dinner before a series of in-depth, practical discussions on pillar two, TP, ESG and more
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Australian advisers should tread carefully when using new reporting obligations to complain about peers, Tax Practitioners’ Board chairman Peter de Cure tells ITR in an exclusive interview
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As German clients attempt to comply with complex cross-border rules, local advisers argue that aggressive tax authorities are making life even harder
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Based on surveys covering more than 25,000 in-house lawyers, the series provides insights into what law firms must score highly on when pitching to in-house counsel
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The UK tax authority reportedly lost a case due to missing a deadline; in other news, Canada has approved pillar two legislation
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There will always be multinationals trying to minimise tax by pushing the boundaries of their cross-border arrangements, Rob Heferen claimed
