As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda

India's tax authorities are increasingly scrutinising the rationale behind cross-border structures

The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward

Kapil Sethi and Mithilesh Reddy of Steadfast Business Consulting examine why financial transactions remain a transfer pricing battleground six years after the OECD’s Chapter X guidance, and what taxpayers should do about it

Interview with Mauricio Martínez D’Meza, S-LATAM tax controversy leader, Deloitte Mexico

Rob van der Woude of Fonoa argues that AI will not reduce tax work but transform it, making connected data infrastructure the foundation of compliance and competitive advantage

Senior EY tax practitioners provide an update on the pillar two roll-out timetables across the region and consider various example scenarios as they assess the likely impact on multinational enterprises in 2024 and beyond

Ana Helena Farinha and Tiago Martins de Oliveira of Cuatrecasas provide an overview of the current status of the Portuguese warranty and indemnity insurance and tax insurance market

An uptick in nearshoring activities in Mexico has led to heightened interest in trusts that specialise in energy and infrastructure investments. Federico Scheffler, Eduardo Espinosa, and Ileana García of Galicia Abogados explain the nuances

The Ministry of Finance’s decision to postpone Article 22 income tax collection on online marketplace transactions gives digital businesses more time to prepare.

Reshaping Property Sector Tax Policy

Indonesia is implementing a series of significant tax reforms designed to strengthen the country's tax administration, improve taxpayer compliance, and capture revenue from the rapidly growing digital economy.