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The Inflation Reduction Act introduces, among a wide array of other tax measures, a 15% corporate minimum tax for big US corporations, effective for taxable years beginning after 31 December 2022.

Join the two-day online seminar and discuss your ongoing research projects with leading academics and a select circle of colleagues. The seminar takes place on 3-4 October 2022. Applications must be sent by 5 September 2022. For more information about the seminar, programme and application procedure

We are pleased to inform you that the research grant established by the joint funding initiative of EATLP, IBFD and IFA for Ukraine has been awarded to Mr. Pavlo Selezen from Kyiv, currently tax practitioner and part-time researcher at the State Tax University in Irpin. Mr. Selezen will be

The Indian Income Tax Appellate Tribunal (ITAT) holds that no income could be attributed to the alleged dependent agent PE (DAPE) of Adobe-Ireland in India, when the transaction between the Indian AE and foreign party was found to be at arm’s length price.

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Insight from our Asia-Pacific team

Taxes are about to get a lot more expensive for British oil and gas producers. On 11 July 2022, the House of Commons voted to impose a 25% additional levy on their profits when it enacted the Energy (Oil and Gas) Profits Levy Bill [Bill 135 of 2022-23], under the fast-track procedure.

India’s Department of Revenue – Central Board of Direct Taxes (CBDT) has issued Guidelines under section 194S i.e. for withholding tax on transfer of Virtual Digital Assets (VDAs), introduced by the Indian Finance Act, 2022 that comes into force on 1 July 2022.