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Direct Tax
The increasing sophistication of India’s taxation system has led to complexity across tax treaty benefits, permanent establishments, transfer pricing and more, say Sanjay Sanghvi and Ujjval Gangwal of Khaitan & Co
January 9, 2025
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Chinese tax authorities are increasing their scrutiny of high and new technology enterprises, which stresses the importance of strong documentation, says Abe Zhao of FenXun Partners -
Technology is on the way to relieve tax advisers tired by onerous pillar two preparations, says Russell Gammon of Tax Systems
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The BEPS project has seen the arm’s-length principle shift its focus to where human activity takes place, but Leonard Wagenaar questions if this is sustainable in a financialised world
Sponsored Features
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Sponsored by CuatrecasasLiliana Piedade and João Filipe Rodrigues of Cuatrecasas argue for a substantive interpretation of Portugal’s stamp duty exemption on guarantees provided by financial institutions, credit institutions, and similar entities to counterparts of an identical nature
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Sponsored by AKM GlobalAmit Maheshwari and Manish Garg of AKM Global provide a guide to the UAE’s nascent regulatory framework for transfer pricing and offer strategies to ensure compliance and the maintenance of proper documentation
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Sponsored by DeloitteD’Arcy Schieman, partner, indirect tax, Deloitte Canada
Special Focus
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The focus of many of the articles in this guide on issues tied to the multilateral efforts to counter tax base erosion and profit shifting (BEPS) shows that taxpayers across Latin America are keeping a close watch on global developments.
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By Randell G. (Randy) Price and John M. Wells, national transfer pricing leaders – Deloitte oil and gas industry
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The Global Transfer Pricing practice of Deloitte Touche Tohmatsu Limited is pleased to present International Tax Review's guide to transfer pricing in the financial services industry, a collection of articles on different aspects of transfer pricing specifically geared to this industry.
Local Insights
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Sponsored by GNV ConsultingJeklira Tampubolon and Julius Wahyu Daryono of GNV Consulting also summarise regulations concerning customs and excise bookkeeping and an import duty exemption for goods used in government projects financed by foreign loans and/or grants
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Sponsored by MDDPRafał Kran and Łukasz Szatkowski of MDDP summarise a substantial revision of Poland’s real estate tax framework, with new definitions for buildings and structures, and a controversial change concerning construction equipment
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Sponsored by KPMG SwedenTobias Ljunggren and Jessica Silver of KPMG Sweden, who acted as counsel, analyse the implications of a court ruling clarifying that Audi’s winter testing in Sweden does not constitute a permanent establishment
