The members of the Andean Pact and Venezuela are using tax treaties to compete for foreign direct investment. Jaime Vargas Cifuentes of Deloitte in Colombia, Xavier Ribadenerira, Gustavo Lopez Ameri of Deloitte in Peru and Humberto Romero Muci of Deloitte in Venezuela report on how the agreements take local situations into account
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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