Expert Analysis

Grace Perez-Navarro, deputy director of the OECD's Centre for Tax Policy and Administration, and Jane McCormick, global head of tax and legal services at KPMG International, discuss what it means to be ‘morally’ tax compliant.

India is the latest country to address forced corporate tax residency issues, amid the COVID-19 pandemic, as more countries consider adapting rules to align with OECD guidance.

As the Inclusive Framework conducts its 2020 review of country-by-country reporting (CbCR) requirements set out in Action 13 of the BEPS Acton Plan, the OECD held a public consultation to hear from stakeholders on all aspects of the minimum standard.

Cecilia Margarita Montaño Hernández, partner, indirect tax, Deloitte S-LATAM

Mahesh Jaising, indirect tax leader, Deloitte India, and indirect tax chief growth officer, Global Deloitte

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

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

Vrajesh Dutia and Michael Nixon of Deloitte explain the nuances of amount B as jurisdictions consider its adoption, and outline the uncertainties and challenges involved

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