Expert Analysis

Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria

A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments

The long-awaited overhaul of Brazil’s tax systems will cause uncertainty for businesses. Experts from Lavez Coutinho argue it is essential for company leaders to get ahead of the issues

Join ITR and Thomson Reuters on July 16 as a three-part webinar series concludes with real-world insights into how businesses are managing the e-invoicing transition and the strategies enabling global compliance

Johan Van der Paal and Bram Fouache of Deloitte Belgium explain how the EU’s VAT in the Digital Age Directive is reshaping VAT compliance across Europe, and how businesses can prepare for digital reporting and e-invoicing reforms

Sudin Sabnis and Siddhesh Khandalkar of Lakshmikumaran and Sridharan explore how context shapes the interpretation of undefined terms in tax treaties, balancing treaty text, domestic law, and diplomatic intent

Vanesa Lanciotti of Deloitte Chile explores how recent reforms – including new advance pricing agreement rules, enhanced audit priorities, and disclosure requirements – are reshaping transfer pricing practice and compliance for multinationals operating in Chile

Senior Deloitte tax practitioners examine Mexico’s evolving approach to the OECD’s amount B and summarise the transfer pricing landscape in Guatemala, Panama, Honduras, and Costa Rica

Senior Deloitte tax practitioners report that transfer pricing audits are homing in on intercompany services in Argentina, Uruguay, Colombia, Peru, Ecuador, and Venezuela, and emphasise the need for early taxpayer preparation

João Riscado Rapoula and André Vilaça Ferreira of VdA outline the NHR 2.0 Portuguese tax incentive and explain why it could enhance the country’s appeal to expatriates and foreign businesses

Jun Au of DLA Piper Australia analyses a recent Full Federal Court decision on the Australian Taxation Office’s application of the general anti-avoidance rules, with the judgment also addressing dividend stripping and the taxation of financial arrangements

António Queiroz Martins and Carolina Braga Andrade of Morais Leitão, Galvão Teles, Soares da Silva & Associados explain the application of the rules in Portugal as the country helps lead global tax reform