Expert Analysis

Alex Cole, Sean Finn & Daniel Friel of Latham & Watkins highlight some of the important differences between various Gulf states, focusing on the GCC, as well as showing how the tax issues facing investors are changing as the region's economic focus expands.

Corporate tax rates around the world have been falling for years and, despite the recession, a number of countries have announced further cuts. Salman Shaheen finds out if the trend is set to continue, or if the race to the bottom is nearing its end

Tax litigation has never been plain sailing. Appeals against revenue authority decisions are increasing and more cases are getting to court. Added to that, the economic downturn means tax authorities are trying to recover as much revenue as they can. But change is happening. Sophie Ashley reports that a lack of government funds is having an effect on litigation tactics as revenue authorities are being forced to become more choosey about which cases to take to court.

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