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Transfer Pricing
features sponsored features special focus local insights
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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
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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
Sponsored Features
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Sponsored by insightsoftwareThe clock is ticking on the implementation of the OECD’s pillar two proposals. Phil Myers considers the challenges for companies, the changing role of tax professionals, and how a technology-based solution could help.
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Sponsored by Saleh, Barsoum & Abdel Aziz – Grant Thornton EgyptNouran Ibrahim of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explains what information local tax teams need to collate for documentation purposes, and how, as audits become more likely and increasingly stringent.
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Sponsored by DeloitteTax specialists from Deloitte Netherlands present an overview of legislation that will have a profound impact on the ever-growing number of organisations that conduct cross-border transactions.
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 VRMA AdvogadosThe 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
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Sponsored by EY RomaniaMihai 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
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Sponsored by VdAFrancisco 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