Expert Analysis

For the past couple of years, many commentators have used the term “disruption,” sometimes without much forethought, writes Carolyn Bailey, Americas digital tax administration services leader at EY. It sells newspapers, magazines and journals, and it attracts television viewers.

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.

India’s transfer pricing overhaul expands safe harbours at scale and accelerates advance pricing agreements alongside the statutory recodification of the Income-tax Act, report Uday Ved, Hetav Vasani, and Jainesh Nahar of KNAV

Join KPMG and insightsoftware on June 25 as ITR presents a free webinar on the evolving role of tax professionals and how technology is driving the transformation

Jess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions

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

India’s Finance Act, 2026 introduces a tax framework for foreign companies using local data centres but leaves several questions unresolved, say S Vasudevan, Prachi Bharadwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan

Nicolle Barbetti of Pérez-Llorca explains how the Capitalisation of Companies Incentive has reshaped Portugal’s corporate financing landscape and highlights how binding rulings have clarified key issues in its application

Natalia Núñez and Antonia Valdés of PwC Chile analyse the new bill’s tax implications for a key sector, considering the provisions of the Mining Royalty Law