Expert Analysis

Gerhard Badenhorst

Deloitte has a network of approximately 650 partners and professionals in the Americas region—with offices in approximately 240 locations through a network of member firms—specialized in local indirect taxes and global trade advisory in all major markets in the region. The indirect tax services Deloitte provides in the Americas region include indirect tax and global trade compliance, advisory and technology services. Deloitte in the Americas advises Fortune 500 companies to help enhance their indirect tax position in the Americas region. The ability of Deloitte Tax to work with Deloitte's Consulting and Advisory practices in the region enables us to help clients navigate through the tax implications of their broad business challenges with confidence.

In a global digital world characterized by fast moving markets with changing business models and the increasing prevalence of Value Added Tax (VAT) and Goods and Services Tax (GST), keeping pace can be a challenge. Combine this with indirect tax becoming many governments' preferred method of revenue raising and increasingly complicated regulations focused on combatting fraud, it's more critical than ever to manage indirect tax.

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

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

Interview with Adham Hafoudh, partner, Tax & Legal, Deloitte Czech Republic

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

The ruling clarifies that Spain cannot restrict VAT exemptions for general services directly necessary to independent groups’ exempt activities, says Fernando Matesanz of Spanish VAT Services

Gabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps

Nils Schmid and Isabelle Berking of KPMG Sweden analyse the possibilities for sovereign wealth funds to claim refunds of Swedish withholding tax following a recent proposal referred to the Council on Legislation