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

When uncertainty becomes the new operating environment, transfer pricing policies must evolve with the business or risk being left behind, say Jobst Wilmanns and Anodri Suchdeve in introducing the Deloitte TP Industry Guide 2026

Szymon Wlazlowski and Aengus Barry of Deloitte analyse how commodity price fluctuations in the energy, resources, and industrials sector are challenging established transfer pricing models and offering new insights

Abhinaya Ramanujam and Marco Heuer of Deloitte examine the transfer pricing questions raised when group financing comes under strain and outline a step-by-step framework for managing the analysis

This briefing consolidates and restates the key measures of Cyprus’ tax reform taking effect as of 1 January 2026. It reflects the final provisions across personal income tax, corporate taxation, Special Defence Contribution (SDC), capital gains, stamp duties, and tax administration & compliance.

The prevention of double taxation has long been a fundamental pillar of Indonesia’s international tax policy, particularly in the context of cross-border investment, international trade, and the free movement of capital. To this end, Indonesia has concluded numerous Double Taxation Avoidance Agreements (Tax Treaty) with its treaty partners, which serve to allocate taxing rights, mitigate tax barriers, and enhance legal certainty for taxpayers engaged in cross-border transactions.

Julien Lamotte of Deloitte Luxembourg explains how the new regime positions the country as a leading destination for alternative investment funds while providing tax-efficient treatment