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Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici analyse the recent amendments to the Italian tax regime governing intercompany dividends and assess their likely impact on international investment structures

Julien Lamotte of Deloitte Luxembourg explains how the new regime positions the country as a leading destination for alternative investment funds while providing tax-efficient treatment

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente explain how Italy classifies payments for software distribution and the potential consequences in the event of a tax audit

Sofia Araújo Alves of Morais Leitão, Galvão Teles, Soares da Silva & Associados explains the Carbon Border Adjustment Mechanism’s transition to its definitive phase, highlighting new compliance requirements, thresholds, and regulatory simplifications

Monika Marta Dziedzic and Paweł Wyciślik of MDDP outline how 2026 marks a shift towards digital tax compliance in Poland, with mandatory e-invoicing, enhanced reporting obligations, and targeted reforms shaping the year ahead

Fernando Matesanz of Spanish VAT Services welcomes a CJEU ruling clarifying how tax authorities should verify cross-border movement of goods to apply the VAT exemption

Henrik Jonsson and Agnes Lindkvist of KPMG Sweden explain the implications of a Swedish Supreme Administrative Court decision and updated Tax Agency guidance for companies planning restructurings and business transfers

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China