Expert Analysis

Mexican taxpayers have encountered certain difficulties when filing transfer pricing informative tax returns. Manuel Scapachini and Ignacio Mosquera of Chevez, Ruiz, Zamarripa y Cia address some of the practical issues regarding the master informative tax return and the local informative tax return.

The Maltese presidency of the EU Council is a new entry this year Malta's government has had to deal with a barrage of tax criticism over the years, but, while it held the EU Council presidency, it battled through that to deliver the amended Anti-Tax Avoidance Directive (ATAD) and enact of the dispute resolution mechanism, among other things.

Maria Teresa Fabregas Fernandez is a new entry this year Maria Teresa Fabregas Fernandez took over the European Commission's top indirect tax job from Donato Raponi in March, and is tasked with delivering an ambitious set of reforms.

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