Expert Analysis

Geoff Peck, executive officer and chief taxologist at PawPaw Taxology, dives deeper into how tax leaders can approach tax technology with better clarity and assurance than they do today.

Switzerland is one of the founding members of the OECD and actively contributes towards the attainment of the organisation’s goals, explain Christoph Suter and Susanne Schreiber of Bär & Karrer. In continuation of this commitment, the country pledged its full support to the OECD/G20 BEPS project and actively contributed to the 15-point plan to address base erosion and profit shifting.

Since the beginning of the 20th century, banking secrecy has been one of the major marketing points of the famous Swiss banking system, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. Traditionally, therefore, Switzerland limited any exchange of banking information with foreign states to the minimum.

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

Kathya Capote Peimbert of Vertex examines how continuous transaction controls expose under‑addressed intercompany transaction risks, and outlines the approach multinationals should take to ensure consistent VAT treatment and improve audit defensibility

Aditya Wicaksono and Reza Farhan of GNV Consulting outline new Indonesian tax provisions concerning penalty waivers, filing extensions, and compliance protections introduced under recent regulations supporting the roll-out of the Coretax system

Diana Lupu and Ana-Maria Nițu of EY Romania explain when entities subject to the global minimum tax can transition to IFRS, the key benefits and challenges, and the implications for financial reporting and compliance