Expert Analysis

Russell Gammon, chief solutions officer at Tax Systems, argues AI and other technology will positively transform tax processes, but old-fashioned returns will not disappear overnight

The UK government must get R&D tax relief reforms right the first time round, writes tax credit consultancy ForrestBrown’s head of policy Jenny Tragner

Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.

Uday Ved, Hetav Vasani, and Snehal Pawar of KNAV India explore how cross-border business restructuring can trigger hidden tax exposures such as exit charges, and examine valuations under evolving global transfer pricing rules

Join ITR and Thomson Reuters on May 28 for the second webinar of a three-part series on e-invoicing and hear how businesses can strategically manage measures such as the VAT in the Digital Age proposal

Gain essential insights into continuous tax controls by joining ITR and Thomson Reuters on April 30 for the first webinar of a three-part series on streamlining e-invoicing compliance in a digital-first world

Ricardo Villalobos of Copper Wolf examines how BEPS pillars one and two reshape global tax rules, potentially affecting domestic systems and closing gaps in multinational corporate tax avoidance

Mikael Jacobsen and Henri Ahtiainen of Skeppsbron Skatt explore how several recent Swedish cases have shed light on the complex distinction between legal and economic ownership of intellectual property in transfer pricing matters

With South Korea expected to intensify its focus on multinationals’ intercompany transactions during tax audits, Yulchon tax partners analyse several transfer pricing-related rulings that could help shape strategy

Gabriel Caldiron Rezende of Machado Associados summarises the general aspects of the recently enacted Brazilian selective tax and explains why taxpayers should already be making preparations before its entry into force in 2027

Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici comment on a judgment regarding the withholding tax exemption for outbound interest on financing received indirectly by foreign investment funds as beneficial owners

Francesco Di Bari of Alma LED explains how an Italian Supreme Court ruling marks a pivotal shift in the tax treatment of interest on indirect lending, restoring key exemptions for qualified foreign institutional investors