Expert Analysis

New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer

AI-powered tax agents are likely to be the next big development in tax technology, says Russell Gammon of Tax Systems

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

Jaime Enrique Gómez of Posse Herrera Ruiz summarises the changes under the latest tax reform as the Colombian government seeks to address a wealth gap widened by the COVID pandemic.

With BEPS pillar two presenting data-related challenges for enterprise tax teams, ITR held a webinar in collaboration with insightsoftware and KPMG to explain the increasing need to transform tax processes.

Tax has developed a reputation over the years for being a serious and rather joyless profession, partly due to decades of tax professionals being portrayed as men in suits with piles of paperwork in the mainstream movies and TV shows of the late nineties and early noughties, writes Niall Kiernan, senior director of product management for ecommerce and marketplaces at Vertex. Today, however, the adoption of new, emerging technologies, paired with significant changes to traditional workplaces and cultures, has given rise to a new ‘face’ for the industry. Tax is heading in a new direction, and it is being led there by ‘the tax technologist’.

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

The protocol amending the Brazil–China double tax treaty is aimed at improving legal certainty, reducing withholding taxes, and preventing treaty abuse, say Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados

Mihai Petre and Cosmin Dincă of EY Romania explain how getting customs essentials right – from classification and origin to valuation – can reduce fiscal exposure and improve operational certainty for importers

Francisco Cabral Matos and Francisca de Landerset of VdA examine Portugal’s tax neutrality regime for mergers and demergers, highlighting how rigid interpretations by the tax authority are undermining its practical application