Africa
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi
Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool
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Sponsored by SF Consulting/Crowe IndonesiaSri Wahyuni Sujono and Gandi Siregar of SF Consulting/Crowe Indonesia summarise the tax audit procedure in Indonesia, while explaining why pressure to achieve tax revenue targets in 2020 may stimulate an aggressive approach.
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Sponsored by Deloitte LuxembourgRalf Heussner and Iva Gyurova of Deloitte Luxembourg explore the key global transfer pricing trends of the coming years, which will influence businesses and taxpayers in the financial services sector.
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Sponsored by DS AvocatsCyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits.
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