Ramon Esquives Espinosa, head of tax processes in the management and tax advisory unit of BBVA’s finance area, explores the status of tax transparency in Peru in light of recent changes on tax authority assessment and the wider, aggressive campaign by SUNAT to increase tax collection.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties