Expert Analysis

Taxpayers with Brazilian operations should revisit their withholding positions in light of updated US guidance, writes Rafael Benevides, senior tax counsel at Meta

The OECD’s minimum tax rules will require enhanced due diligence from buyers, says Osborne Clarke partner Esther Villa

While pillar two can progress without the US, it won’t reach the same heights without American involvement, argues Renáta Bláhová, founding partner of BMB Partners Taxand

Gain essential insights into continuous tax controls by joining ITR and Thomson Reuters on April 30 for the first webinar of a three-part series on streamlining e-invoicing compliance in a digital-first world

Businesses must embrace a new tax paradigm with Indonesia’s adoption of pillar two. Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia explore the impact on compliance, transfer pricing, and tax incentives

Senior Deloitte tax practitioners examine how international remote work is reshaping tax policy and explore the challenges businesses and governments face in navigating corporate, individual, and social security taxation

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

Mikael Jacobsen and Henri Ahtiainen of Skeppsbron Skatt explore how several recent Swedish cases have shed light on the complex distinction between legal and economic ownership of intellectual property in transfer pricing matters

With South Korea expected to intensify its focus on multinationals’ intercompany transactions during tax audits, Yulchon tax partners analyse several transfer pricing-related rulings that could help shape strategy

Gabriel Caldiron Rezende of Machado Associados summarises the general aspects of the recently enacted Brazilian tax reform and calls on businesses to conduct a thorough assessment of its potential impact

Loreto Pelegrí Haro and Rodrigo Winter Salgado of PwC Chile outline the main changes but note that the finalisation of an Internal Revenue Service circular letter will be crucial in clarifying the law’s application

Marek Kończak and Tomasz Janik of MDDP say a recent judgment has fundamentally changed the tax landscape for EU/EEA investment funds in Poland by extending corporate income tax exemptions to self-managed investment funds