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Direct Tax
The Court of Appeal ruling clarifies that treaty benefits are not abusive where transactions are commercially driven, providing greater certainty on “main purpose” anti-avoidance tests
July 7, 2026
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The repeal of Libya’s statute of limitations and tougher enforcement leave taxpayers navigating a high-stakes choice between conciliation and litigation -
A revised Chapter VII signals a move away from mechanical TP approaches, stressing transaction understanding, functional analysis and context-driven documentation requirements
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HMRC’s growing focus on evidencing tax decisions is shifting attention from technical accuracy to governance, requiring businesses to demonstrate how positions were reached and documented
Sponsored Features
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Sponsored by DeloitteSenior Deloitte tax practitioners explain how a hybrid e-invoicing model can enable multinationals to step off the compliance treadmill while balancing global consistency with local requirements
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Sponsored by DeloitteRonnie Dassen and Jan De Clercq of Deloitte Global outline how agentic AI can support indirect tax teams in managing compliance pressures, improving data quality, and freeing capacity for higher-value advisory work
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Sponsored by DeloitteSameer Nurmohamed, partner, Deloitte Legal Canada
Special Focus
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Sponsored by DeloitteClaudia Lauten, Janis Sussick, and Karen Smolka of Deloitte discuss how amount B could impact the tax and transfer pricing approaches of global multinational enterprises in the industrial products and construction sector
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Sponsored by DeloitteRichard Schmidtke, Heike Schenkelberg, and David Sauer of Deloitte Germany analyse the impact of specific characteristics of the life sciences and healthcare industry on the applicability of amount B
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Sponsored by DeloitteRalf Heussner of Deloitte Japan and Aaron Lee of Deloitte Singapore examine the latest transfer pricing trends impacting the banking sector in view of the implementation of the new Basel accord from 2025
Local Insights
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Sponsored by MDDPMarek Kończak and Tomasz Janik of MDDP examine signs of a more pragmatic interpretation of Poland’s corporate income tax exemption for foreign investment funds, particularly where investment strategies include real estate
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Sponsored by GNV ConsultingEndy Arya Yoga and Dewa Gede Dharma Kusuma of GNV Consulting outline Indonesia's temporary VAT relief for domestic economy-class airline tickets and new legal protections for investors in special debt securities
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Sponsored by McCarthy TétraultTroy McEachren of McCarthy Tétrault explains why Canadian charity boards should treat AI governance as a core stewardship responsibility, despite an evolving regulatory landscape and the absence of federal legislation
