Expert Analysis

The Maltese presidency of the EU Council is a new entry this year Malta's government has had to deal with a barrage of tax criticism over the years, but, while it held the EU Council presidency, it battled through that to deliver the amended Anti-Tax Avoidance Directive (ATAD) and enact of the dispute resolution mechanism, among other things.

Maria Teresa Fabregas Fernandez is a new entry this year Maria Teresa Fabregas Fernandez took over the European Commission's top indirect tax job from Donato Raponi in March, and is tasked with delivering an ambitious set of reforms.

Bruno Le Maire is a new entry this year Since becoming the French finance minister in May 2017, Bruno Le Maire has made his tax views known to anyone who will listen and to those who share his opinions on enacting changes that will see governments win the 'fair share of tax' debate.

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

Several South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

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