Expert Analysis

M&A activity in India has significantly contributed to consistent economic growth over the past 20 years. This growth has led to increased evasion and avoidance and the government is now clamping down on transactions. Praveen Bhambani and Dheeraj Chaurasia of PwC discuss the significant developments on the Indian M&A tax front.

Moves towards greater tax harmonisation in the EU make Europe a particularly interesting market for conducting transactions. Salman Shaheen examines the legislation and developments that will present new challenges and opportunities for taxpayers looking to do a better deal.

The globalisation of trade and commerce has led to value being added in different quarters of the world as intermediates get transformed into finished products or services while being delivered to customers. There is now a growing need to synchronise these operations to make value chains more effective. Rakesh Mishra and Suchint Majmudar of PwC explain why this shift ought to put the business at the centre of the change and deal with advantages of value chain transformation.

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

India’s Finance Act, 2026 introduces a tax framework for foreign companies using local data centres but leaves several questions unresolved, say S Vasudevan, Prachi Bharadwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan

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