Expert Analysis

The European Parliament Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA) is a new entry this year The PANA Committee was set up in June 2016, after the Panama Papers – a leak of 11.5 million files from offshore law firm Mossack Fonseca that shed light on the tax affairs of government officials, celebrities and business people. The committee has conducted a comprehensive investigation into tax avoidance, tax evasion and money laundering, and has influenced the debate on everything from protection of whistleblowers to EU tax law. Although the investigation is finished and the committee dissolved on December 8, its findings will have an impact on tax policy debate for years to come.

Pierre Moscovici was also in the Global Tax 50 2015 and 2014 As one of the most important agenda-setters for EU tax policy, European Commissioner Pierre Moscovici has made it into this year's Global Tax 50 after one year of absence. Moscovici oversees tax policy in his role on the European Commission. He speaks to International Tax Review about the achievements of the past year and what lies ahead in 2018.

James Karanja is a new entry this year Taxation plays a crucial role in promoting sustainable economic development. Research reveals that developing countries, which are generally put at a disadvantage because of weak capacities and corruption, collect tax revenues of only 15% (on average) of GDP. As a result of mounting pressure for a global solution, the demand for a programme that works to strengthen tax audit capacities, deepen international co-operation and increase transparency and compliance in MNEs led the OECD and the United Nations Development Programme (UNDP) to launch a partnership for a joint initiative that could level the playing field.

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