Features

Factors such as a saturated market and challenging economic headwinds are threatening to bring an end to the SaaS ‘sugar rush’. Niall Kiernan of Vertex considers how businesses in this sector can prepare.

Kyu Dong Kim, Min Young Sung, Joon Yung Jo and Ellie Jin of Yulchon report that foreign companies receiving Korean-sourced income are now required to disclose information about their financials and investors to access treaty benefits.

The 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.

Nouran 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.

Tax 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.

Sebastián Ayza and Federico Scheffler of Galicia Abogados explain the conditions under which a US fiscally transparent vehicle with Mexican-sourced income is entitled to Mexican tax relief.