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
-
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
-
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
-
-
-
Zucman is an economist and professor at the Paris School of Economics
-
Gary is executive director of the Financial Accountability and Corporate Transparency Coalition
-
Gaiotto, now at QuintoAndar, was a tax manager at Uber until June 2025
-
Stiglitz is an economist and co-chair of the Independent Commission for the Reform of International Corporate Taxation
-
-
Roychoudhury is PepsiCo’s head of tax for India and South Asia
-
Australia-based Dix is executive director of commercial tax at IFM Investors
