Cross‑border tax, from the people who run it.
Analysis, regulatory updates and talks from TaxRay's tax experts, on withholding tax, transfer pricing and the AI that puts them to work.

Korea’s Patent Royalty Rule Flipped. Your Contracts Didn’t.
After 33 years, Korea taxes royalties for US-only patents whenever the technology is used in Korea. The extra withholding may never be credited in the US, and it is set at payment, on facts the tax team rarely holds.
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Australia doubles down on a contested software royalty position
Why withholding tax risk is now an enterprise workflow problem, and why the decision must be controlled before payment.

Withholding without a PE: six ways the UN tax convention drafts depart from US and OECD practice
The drafts back source-country withholding on services with no permanent establishment test. What it means for US groups outside the process.

How AI is transforming tax compliance and risk management
Hagit Oren on why tax AI must be domain-first, explainable, and built into the workflow.
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