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Direct Tax
features sponsored features special focus local insights
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AI-powered tax agents are likely to be the next big development in tax technology, says Russell Gammon of Tax Systems
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Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria
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A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
Sponsored Features
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Sponsored by Thomson ReutersJoin 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
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Sponsored by DeloitteJohan 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
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Sponsored by Lakshmikumaran & SridharanSudin 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
Special Focus
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Sponsored by DeloitteVanesa 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
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Sponsored by DeloitteSenior 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
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Sponsored by DeloitteSenior 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
Local Insights
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid
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Sponsored by GNV Consulting ServicesAhdianto and Erviyanti Adam of GNV Consulting Services outline Indonesia’s latest tax developments, including new rules on importing personal belongings and mandatory use of the CEISA 4.0 digital customs system
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Sponsored by DLA Piper NetherlandsJian-Cheng Ku, Roland Kleimann, and Jurriaan van Bladel of DLA Piper Netherlands analyse recent case law on key financing functions as an exception to a Dutch interest deduction limitation