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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In the first of a new series, Skadden's European tax practice head tells ITR about harnessing stress in a positive way, playing the blues, and what makes tax cool
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The OECD has revealed little about the progress of the talks on pillar one since February
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The Australian Taxation Office scored a victory over the company last year in a case that will be closely watched by other multinationals
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Nigeria looks to boost inefficient tax collection, Singapore plans to hit GST fraudsters hard, Italy and UK confirm reciprocity of VAT refunds, and more
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The UK is also lagging behind other countries in use of technology for compliance purposes, Christiaan Van Der Valk argues
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As a new agreement between India and Mauritius may unsettle foreign investment, Sanjay Sanghvi and Avin Jain of Khaitan & Co examine the possible impact and offer potential solutions
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A vast majority of corporates – especially smaller businesses – rely on a trusted referral when instructing external counsel, according to a survey of nearly 29,000 in-house counsel
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It comes as the US remains uncommitted to the pillar two rules; in other news, ‘Bitcoin Jesus’ faces charges over tax evasion and false tax returns
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The US is capitalising on a fertile deals market to take centre stage in tax talent recruitment, according to insights from ITR+’s Talent Tracker
