Asia-Pacific
Australia’s government has also announced that it will implement the pillar two side-by-side agreement
New data on public CbCR showed uneven adoption, as Singapore advanced pillar two compliance and firms expanded their tax capabilities
Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes
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
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Sponsored by GNV ConsultingNanda Atsatalada and Endy Arya Yoga of GNV Consulting review Indonesia’s recent VAT and tax regulatory updates, covering insurance, construction, housing incentives, preliminary refunds, and regional tax reductions in hospitality and food services -
Sponsored by DeloitteJames Zhao and Jason Ye of Deloitte China highlight the challenges, regulatory variations, and foreign exchange considerations for taxpayers regarding year-end transfer pricing adjustments, and analyse recent Shenzhen guidance for inbound changes
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Sponsored by Lakshmikumaran & SridharanBharathi Krishnaprasad of Lakshmikumaran & Sridharan analyses an Indian Supreme Court decision that expands the concept of permanent establishment and raises fresh questions about taxable presence without physical operations
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