Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable

Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption

As global capability centres use AI to deliver services, MNEs face a fresh wave of PE and TP exposure that their existing playbooks weren't built for

From January 2027, Poland will offer a single CIT incentive for investment nationwide. Bartosz Głowacki, Konrad Medoliński, and Paweł Wyciślik of MDDP explain the changes, proposals, and why the country remains attractive to investors

Michele Aprile and Michele Bissoli of Gatti Pavesi Bianchi Ludovici analyse the implications of recent Supreme Court decisions that may allow taxpayers to obtain treaty relief from double taxation and pursue historical refund claims

McCarthy Tétrault tax practitioners explain Canada’s proposed Productivity Mega Deduction, and related tax changes aimed at boosting investment, competitiveness, and certainty for major capital projects

Carlos Serrano Palacio, Inka Traeger, and Bernardo Misle of Deloitte introduce the 2026 Deloitte TP Controversy Guide, highlighting the transfer pricing developments, dispute prevention tools, and audit trends reshaping controversy management worldwide

Jamie Bedford, Henning Scheibe, and Miller Williams Jr. of Deloitte examine how US tax law changes are encouraging multinational enterprise groups to revisit US-centred intellectual property and operating models, and how European tax authorities are responding

Alexander Duric and Rachel Ney of Deloitte explain how the OECD’s updated mutual agreement procedure manual clarifies best practices for dispute resolution and may help businesses achieve greater tax certainty

Aditya Wicaksono and Egar Adipratama of GNV Consulting explain the eligibility requirements, deadlines, and application process for Indonesia’s new tax relief programme

Aditya Wicaksono and Egar Adipratama of GNV Consulting explain Indonesia’s principal-first payment mechanism and wider scope for penalty reductions and waivers

Stephanie Dewey and Jeremy Ho of McCarthy Tétrault provide a guide designed to help global businesses navigate the legal, regulatory, and strategic considerations affecting investment and long-term success in Canada

Carlos Vargas Alencastre and Juan Alberto Pizarro Bahamondes

On 2 October 2026, the Federal Tax Authority published Public Clarification TAXP010, “Free Zones and Designated Zones for Tax Purposes”. The clarification is useful for a number of reasons, but one point is particularly interesting for the Corporate Tax treatment of distribution activities: what exactly is the geographical area that qualifies as a “Designated Zone” for Corporate Tax purposes?

As we explained in our earlier alert, following the amendment to Article 53(1)(c)(2) of the VAT Executive Regulation, an employment contract or documented company policy providing for employee benefits is not sufficient on its own to support input VAT recovery. The expense must also meet the cases and conditions specified by the FTA.