Expert Analysis

Tax Justice Network was also in the Global Tax 50 2016, 2015, and 2014 Tax Justice Network (TJN) is instrumental in driving the momentum for change in fairer tax policies around the globe. Each year, the NGO directs its gaze to a particular global tax issue, and each year it launches effective campaigns that influence the successful adoption of legislation or sees substantial taxation advances. Over the past 12 months, it:

Donald Trump was also in the Global Tax 50 2016 President Donald Trump came to office in January 2017 promising to overhaul the US tax system in his first year. It was an ambitious project for any president, yet it was not inconceivable that the new administration would be able to draw up a plan and rush it through Congress.

Theresa May was also in the Global Tax 50 2016 A great deal has changed since Theresa May became the UK's Prime Minister. In the aftermath of the referendum on June 23 2016, the Conservative government has faced the challenge of tough negotiations with the EU over Brexit, and the ruling party was shaken to its core by this year's election, which did not go to plan.

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