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Currently, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax. Because these taxes mainly impact US companies and are...
The Court of Appeal has confirmed in Burlington Loan Management DAC v HMRC that “obtaining the benefit of” a tax treaty is not the same as “taking advantage of” it. The treaty anti...
The US, as the world's largest services exporter, has a stronger interest in combating discriminatory services taxation than in pursuing tariffs.
Section 292BC: A Game-Changer to Neutralise Technical Defects in Tax Approvals In a major legislative move aimed at plugging procedural loopholes, the Finance Bill, 2026 has intr...
On February 12, 2026, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2026-15 (Notice) to guide clean energy projects’ eligibili...
Following the achievements for tax certainty in the One Big Beautiful Bill Act (OBBBA), the Tax Foundation, University of North Carolina Tax Center, and Massachusetts Institute of...
By Naveen Athrappully The Internal Revenue Service and the Department of the Treasury proposed regulations on Friday regarding the new excise tax, established under the One Big Bea...
On May 12, 2026, a Bill entitled the “Fair Trusts for Fiscal Responsibility Act” was introduced in the Senate by Sen. Patty Murray and co-led by Sen. Ron Wyden. The proposed legisl...
The so-called 2026 Billionaire Tax Act is a California ballot initiative that has been filed to appear on the November 2026 ballot. If approved by California voters, the initiative...
ITAT Delhi Rejects Permanent Establishment Allegation Based Solely on LinkedIn Evidence The ITAT Delhi has held in favour of IMAX Theatre Services Limited in a dispute related to t...
Smaller corporate tax bills after the OBBBA are not evidence of new giveaways or loopholes. They are evidence the tax code is finally treating investment the way it should.
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