The opinion of the advocate-general in the Marks & Spencer (M&S) case at the European Court of Justice (ECJ) backs up the UK retailer's argument for cross-border group relief within the EU. But confusion remains about how the opinion will shape the final judgment and how national governments will react. Ralph Cunningham and Simon Briault investigate
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The increasing sophistication of India’s taxation system has led to complexity across tax treaty benefits, permanent establishments, transfer pricing and more, say Sanjay Sanghvi and Ujjval Gangwal of Khaitan & Co
The firm’s final report outlined new mandatory staff training designed to enhance ethical conduct; meanwhile former PwC Australia partner Wayne Plummer has been cleared of wrongdoing