Expert Analysis

The concept of having an optimal equity structure, including debt instruments, is being slowly shredded by tax perceptions and legislation, imposing additional cash costs for this historic and sound economic position, writes Keith Brockman.

Narendra Modi was also in the Global Tax 50 2016 Indian Prime Minister Narendra Modi has accomplished a huge amount since he came to power in 2014 promising to boost foreign investment, simplify the tax code and cut down on bureaucracy.

Fabio De Masi is a new entry this year Fabio De Masi is a new entrant in the Global Tax 50. He is a member of Germany's Die Linke party, part of the European United Left-Nordic Green Left in the European Parliament. De Masi served in the European Parliament between 2014 and 2017 before being elected to the Bundestag in September for his Hamburg constituency.

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China

Interview with Adham Hafoudh, partner, Tax & Legal, Deloitte Czech Republic

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

The ruling clarifies that Spain cannot restrict VAT exemptions for general services directly necessary to independent groups’ exempt activities, says Fernando Matesanz of Spanish VAT Services

Gabriel Caldiron Rezende of Machado Associados comments on the latest developments related to the beginning of the Brazilian consumption tax reform test phase and considers the next steps

Nils Schmid and Isabelle Berking of KPMG Sweden analyse the possibilities for sovereign wealth funds to claim refunds of Swedish withholding tax following a recent proposal referred to the Council on Legislation