Expert Analysis

China has made some progress recently regarding resource tax, consumption tax and an emission trading scheme. It may be only time before this more holistic approach culminates in an environment tax or green tax. Jean Ngan Li, Sunny Leung and Jessica Xie of KPMG China consider what progress may be made in China’s tax policies on environmental protection.

China will be a crucial player in the healthcare & life sciences industry soon, including being a global leader in drug discovery and innovation. It is unsurprising then that the pharmaceutical industry has come under the scrutiny of Chinese authorities, including those in tax. Grace Xie, Henry Ngai and Ho-Yin Leung of KPMG China discuss the challenges facing the healthcare industry in China in 2014.

The eighth Americas Tax Awards in New York on September 26 was the biggest ceremony to date and also saw the introduction of the new deal awards.

India’s transfer pricing overhaul expands safe harbours at scale and accelerates advance pricing agreements alongside the statutory recodification of the Income-tax Act, report Uday Ved, Hetav Vasani, and Jainesh Nahar of KNAV

Join KPMG and insightsoftware on June 25 as ITR presents a free webinar on the evolving role of tax professionals and how technology is driving the transformation

Jess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions

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

Nicolle Barbetti of Pérez-Llorca explains how the Capitalisation of Companies Incentive has reshaped Portugal’s corporate financing landscape and highlights how binding rulings have clarified key issues in its application

Natalia Núñez and Antonia Valdés of PwC Chile analyse the new bill’s tax implications for a key sector, considering the provisions of the Mining Royalty Law

The CJEU’s Stellantis ruling builds on recent case law concerning the VAT implications of transfer pricing adjustments and highlights an often overlooked interaction, says Fernando Matesanz of Spanish VAT Services