Expert Analysis

Gerhard Badenhorst

Deloitte has a network of approximately 650 partners and professionals in the Americas region—with offices in approximately 240 locations through a network of member firms—specialized in local indirect taxes and global trade advisory in all major markets in the region. The indirect tax services Deloitte provides in the Americas region include indirect tax and global trade compliance, advisory and technology services. Deloitte in the Americas advises Fortune 500 companies to help enhance their indirect tax position in the Americas region. The ability of Deloitte Tax to work with Deloitte's Consulting and Advisory practices in the region enables us to help clients navigate through the tax implications of their broad business challenges with confidence.

In a global digital world characterized by fast moving markets with changing business models and the increasing prevalence of Value Added Tax (VAT) and Goods and Services Tax (GST), keeping pace can be a challenge. Combine this with indirect tax becoming many governments' preferred method of revenue raising and increasingly complicated regulations focused on combatting fraud, it's more critical than ever to manage indirect tax.

José Maria Cabral Sacadura and Vicente Pirrone of Cuatrecasas analyse the Sofina line of CJEU case law and assess when Portuguese withholding tax rules entitle foreign loss‑making companies to reimbursement

Olebogeng Ramatlhodi, Africa indirect tax leader, Deloitte Africa

Interview with Marjolijn van der Wal, partner, indirect tax, Deloitte Netherlands

Several South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

Kathya Capote Peimbert of Vertex examines how continuous transaction controls expose under‑addressed intercompany transaction risks, and outlines the approach multinationals should take to ensure consistent VAT treatment and improve audit defensibility

Aditya Wicaksono and Reza Farhan of GNV Consulting outline new Indonesian tax provisions concerning penalty waivers, filing extensions, and compliance protections introduced under recent regulations supporting the roll-out of the Coretax system

Diana Lupu and Ana-Maria Nițu of EY Romania explain when entities subject to the global minimum tax can transition to IFRS, the key benefits and challenges, and the implications for financial reporting and compliance