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The country is in transition as decades of emigration, increasing immigration, and the Ukraine conflict create new economic risks and opportunities, say Corina Mîndoiu and Iulian Pasniciuc of EY Romania

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente analyse how intragroup software distribution transactions are classified and transfer pricing methods applied, focusing on the interaction between OECD guidance, Italian legislation, and case law

Olebogeng Ramatlhodi, Africa indirect tax leader, Deloitte Africa

Interview with Marjolijn van der Wal, partner, indirect tax, Deloitte Netherlands

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici consider what to expect with regard to global minimum tax reporting obligations following the implementation of the side-by-side package

Kelvin Yuen and Suhani Mehra of DLA Piper Australia examine a Full Federal Court decision denying deductions for undocumented intragroup service fees, and the risks of relying on inferred contracts in related-party transactions

Paul Ashburn, Radapak Arthapridi, and Anna Selina De Vera of HLB Thailand explain how the update to the Commentary on Article 5 clarifies when employees’ homes may create a taxable permanent establishment in the country

Fernando Matesanz of Spanish VAT Services examines how Case C-515/24 clarifies the scope of the VAT Directive’s standstill clause, with ramifications for Spain and beyond

Dewa Nugraha and Julius Wahyu Daryono of GNV Consulting summarise new tax data reporting rules, guidance on the taxation of domestic dividends, and transitional relief related to the Coretax system