C'est enfin des rituels complexes par lesquels vous ai et moi pouvons pactiser avec les dmons pour qu'ils nous enrichissent. (Mouslim). La volont de La notion de Bid'a en Islam. This cookie is set by ...

Vasiliki Koukoulioti, Newcastle University, discusses the UK Supreme Court's March 23 judgment that upholds the principle that the starting point in determining a company's profits and losses is the ...

Joel André Malan, Danish Tax Agency, discusses new Danish guidance, published on January 31, stating that a taxpayer unable to provide a master file for a given year can be granted a temporary ...

On January 31, the United Arab Emirates’ Ministry of Finance announced the implementation of a federal corporate tax regime at a standard nine percent rate, which will apply to relevant businesses ...

International tax researchers Noopur Trivedi and Jitesh Golani discuss key highlights of the OECD's much-awaited global anti-base erosion (GloBE) model rules, released on December 20, along with a ...

The Inland Revenue Authority of Singapore, in a new e-Tax guide dated November 8, explains the determination of the date of income payments for purposes of withholding tax requirements for payments ...

New York City Economist Dr. J. Harold McClure discusses medical equipment company ResMed's settlement with the Australian Tax Office (ATO) for USD 381.7 million in additional taxes in connection with ...

Nour Ali, DNV, discusses Jordan's September 16 release of the country's latest transfer pricing guidance regarding the disclosure form, local file, master file, and country-by-country report, along ...

Horacio Sánchez Pangrazio, FERRERE, discusses Paraguay's October 14 and September 15 clarifications of its transfer pricing rules, providing further regulation regarding . . .

Rubeena Dina and Aniruddha Saha, GTS Africa, discuss the global trend of tax authorities' introducing electronic invoicing requirements and the implications for transfer pricing in the Middle East and ...

Iris Burgstaller, TPA Austria and Baker Tilly, discusses the Austrian Ministry of Finance's October 7 publication of the final version of the revised Austrian transfer pricing guidelines, replacing ...

Noopur Trivedi and Jitesh Golani, international tax researchers, discuss how – out of the multiple design elements of the global minimum tax in the OECD/G20 July 1 statement – the adoption of ...