Feature
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
In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence
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
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Sponsored by KPMG GlobalThe KPMG Global Tax Function Benchmarking Survey helps tax teams at multinationals understand how comparable functions are evolving. David Linke, global head of tax and legal services at KPMG International, summarises the findings -
Sponsored by KPMG ChinaIn an article complementing a webinar held in partnership with ITR, John Timpany of KPMG China shares observations on the practical application of Hong Kong’s expanded foreign-sourced income exemption regime that businesses should consider
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Sponsored by KPMG ChinaIn an article that complements a webinar on January 25, Harry Zhang of KPMG China explains the export control challenges confronting multinational corporations amid Chinese–US tensions and new regulations
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