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

As more countries adopt e-invoicing, taxpayers will need to understand its broader impact and align teams across any business function that touches invoice handling, says Amarjeet Singh of EY

Multinationals importing goods in the APAC region face varying compliance requirements across the jurisdictions. Shubhendu Misra and Michiel Friedhoff of EY explain several approaches to managing and avoiding disputes with the customs authorities

Jesper Solgaard of EY provides a guide to the EU Carbon Border Adjustment Mechanism, explains how to address the associated challenges and opportunities, and explores its potential impact on the Asia-Pacific region

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.