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Oscar López Velarde and Samantha Oseguera of Ritch Mueller examine the uncertainty surrounding Mexico’s 4.9% withholding tax on interest payments to US banks and its impact on cross-border credit amid shifting Mexico–US political dynamics

Anna Valdemarsson and Heléne Markström of KPMG Sweden welcome the suggested changes in the recently published review, which are designed to enhance the use of expert tax relief in the country

Interview with Dr Alexander Linn, partner, business tax

Interview with Bernard Mofokeng, head of tax controversy (South Africa), Deloitte Africa tax and legal

Paul Ashburn and Anna Selina De Vera of HLB Thailand say the decree underlines the country’s commitment to pillar two implementation as Thailand aims to become one of the first two Southeast Asian countries to join the OECD

Gabriel Caldiron Rezende of Machado Associados highlights the main aspects of the recently approved consumption tax reform regulation

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici discuss the latest developments in the OECD International Compliance Assurance Programme and evaluate its role within the framework of tax certainty

Senior tax practitioners of Ritch Mueller explain how foreign investors in Mexico can protect their investments in the face of increasingly stringent tax enforcement measures

Vítor Loureiro e Silva and Francisco Lencastre Torres of Vieira de Almeida & Associados discuss the mismatch between the Portuguese Tax and Customs Authority’s understanding and the jurisprudence regarding VAT and the secondment of staff