Expert Analysis

Bruno Le Maire is a new entry this year Since becoming the French finance minister in May 2017, Bruno Le Maire has made his tax views known to anyone who will listen and to those who share his opinions on enacting changes that will see governments win the 'fair share of tax' debate.

WU Global Tax Policy Center is a new entry this year A new entry in this year's Global Tax 50, the WU Global Tax Policy Center has been recognised for its excellent work in becoming a leading think tank and providing a platform to analyse tax policy, the role of tax administrations and tax laws in today's global economy.

Angela Merkel was also in the Global Tax 50 2016, 2015 and 2013 Now entering her fourth term as Chancellor, Angela Merkel holds one of the most successful records of leadership in the world. Thanks to the strength of the German economy, Merkel has been able to run on a platform of lower taxes, full employment and a budget surplus.

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