Expert Analysis

Specialist technology can save companies time, money and compliance stress by revolutionising a multitude of TP processes, says Russell Gammon of Tax Systems

Companies that master the DEMPE analysis of their intangibles stand to benefit from a greater economic return, writes Mohamed Haj Taieb, partner at CMS France

Arran Jaiswal of Distinct examines the widening gap between supply and demand in the remote tax job market and considers the future of tax careers in the AI age

A spate of reforms has added to the growing appeal of Portuguese alternative investment funds. José Maria Cabral Sacadura and Francisco Soares Machado of Cuatrecasas explain the various vehicles available and the applicable tax framework

Henrik Karlsson, indirect tax leader – Nordics, Deloitte Sweden

Interview with Chijioke Odo, Africa tax and legal partner and West Africa indirect tax leader, Deloitte Africa

Shaun Austin, Darcy Alamuddin, and Ryan McMahon of Deloitte analyse the feedback from the 2024 Deloitte transfer pricing controversy survey, highlighting key trends in the transfer pricing controversy space

Dennitsa Dimitrova of Kambourov & Partners Tax Consulting highlights a significant tax risk in M&A transactions involving telecommunications operators and suggests what steps should be taken during the due diligence process

Mariusz Każuch, Inka Traeger, and Conrad Marburg of Deloitte consider tax authorities' recharacterisation of intercompany transactions through drawing on recent practice in Poland and Germany, and suggest proactive measures global businesses can take

Claudia Sofianu and Dan Răut of EY Romania discuss the growing challenges of cross-border teleworking, highlighting the complexities of taxation rights and the need for clearer and more unified EU regulations

Endy Arya Yoga and Nanda Atsatalada of GNV Consulting summarise legislative updates concerning corporate income tax reduction facilities, bad debt expense deductions from gross income, and implementation of the Core Tax Administration System

Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss a recent decision by the Brazilian Supreme Court that ensures proportionality in tax penalties and strengthens legal protections for businesses