Expert Analysis

Are you ready for the opening up of China’s financial services sector? Henry Wong, Chris Ge, Jean Li and Tracey Zhang look at the latest regulatory relaxation measures, and give insight on industry issues which foreign firms should be aware of before jumping on the bandwagon.

The passage of the US tax reform law ushered in big changes to the global tax landscape. Governments and businesses globally have since expended considerable efforts to understand and assess the wide-ranging impacts of these critical changes. Wade Wagatsuma, Xiaoyue Wang, David Ling, Shirley Shen, Koko Tang and Jennifer Weng, discuss the key changes and their impact on China.

There has been rapid change in 2018 in the trade and customs space, bringing a multitude of challenges and opportunities for companies operating import and export businesses cross-border with China. Eric Zhou, Kevin Kang, Rachel Tao and Philip Xia describe the key challenges and opportunities faced by companies that operate global trade business with China.

José Maria Cabral Sacadura and Vicente Pirrone of Cuatrecasas analyse the Sofina line of CJEU case law and assess when Portuguese withholding tax rules entitle foreign loss‑making companies to reimbursement

Olebogeng Ramatlhodi, Africa indirect tax leader, Deloitte Africa

Interview with Marjolijn van der Wal, partner, indirect tax, Deloitte Netherlands

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

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

Patrik Sedlar and William Berntö of Svalner Atlas Advisors draw on case law to question whether the Swedish Tax Agency’s stance on recharacterising intra‑group intangible property licensing arrangements conflicts with the OECD Transfer Pricing Guidelines

Nicolas Duboille and Mathis Rossignol of Sumerson explain how France’s new withholding tax mechanism reshapes access to treaty relief and creates significant cash-flow and compliance implications

Inês Dias Cardoso of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the measures and the potential next steps, with a VAT reduction on construction works at the forefront of developments