Expert Analysis

With the US still debating on the future of the country’s corporate tax rate, Brian Purcell of WTP Advisors Ireland sheds some light on the benefits of Ireland’s low rate and what lessons the US can learn from such a system.

Morrie Cheng is Asia head of tax for Sun Life, a Canadian multinational provider of financial services and wealth management products to individuals and corporations. The company operates in jurisdictions such as the US, UK, Bermuda, Indonesia, Philippines and India. Cheng speaks to Ralph Cunningham of International Tax Review about running a regional tax department, how he sees his role as taking care of the tax foundations, such as compliance and financial reporting, what causes tension with tax authorities and what kind of in-house and external adviser he needs.

Bernard Doherty, Irish Tax Institute President, outlines his visions for the future of Ireland’s tax system and explains that the country is open for business but there are still hurdles to overcome.

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