Expert Analysis

Take ITR’s survey to have your say on whether the tax industry has improved on diversity and inclusion this year.

The individual interests of member states could hamper progress on the European Green Deal and EU Energy Tax Directive amendments, leaving businesses caught in the middle. Karen Möhlenkamp, Sabine Schulte-Beckhausen, and Bertil Kapff from the European Institute of Energy Technology explain.

The challenges presented by the COVID-19 pandemic have exposed the central importance of the tax function in large businesses and the need to maintain internal relationships, says Sandy Markwick, head of the Tax Director Network.

Uday Ved, Hetav Vasani, and Snehal Pawar of KNAV India explore how cross-border business restructuring can trigger hidden tax exposures such as exit charges, and examine valuations under evolving global transfer pricing rules

Join ITR and Thomson Reuters on May 28 for the second webinar of a three-part series on e-invoicing and hear how businesses can strategically manage measures such as the VAT in the Digital Age proposal

Gain essential insights into continuous tax controls by joining ITR and Thomson Reuters on April 30 for the first webinar of a three-part series on streamlining e-invoicing compliance in a digital-first world

Ricardo Villalobos of Copper Wolf examines how BEPS pillars one and two reshape global tax rules, potentially affecting domestic systems and closing gaps in multinational corporate tax avoidance

Mikael Jacobsen and Henri Ahtiainen of Skeppsbron Skatt explore how several recent Swedish cases have shed light on the complex distinction between legal and economic ownership of intellectual property in transfer pricing matters

With South Korea expected to intensify its focus on multinationals’ intercompany transactions during tax audits, Yulchon tax partners analyse several transfer pricing-related rulings that could help shape strategy

Fernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid

Ahdianto and Erviyanti Adam of GNV Consulting Services outline Indonesia’s latest tax developments, including new rules on importing personal belongings and mandatory use of the CEISA 4.0 digital customs system

Jian-Cheng Ku, Roland Kleimann, and Jurriaan van Bladel of DLA Piper Netherlands analyse recent case law on key financing functions as an exception to a Dutch interest deduction limitation