Expert Analysis

Read this month's special features on Germany, Brexit and Mexico

When it comes to Brexit, the answers to whether the UK’s departure from the EU is signed, sealed, and delivered are no, no and most definitely not – but that doesn’t mean that businesses are sitting back and waiting for direction. Tim Sarson, tax partner, and Sarah Beeraje, senior manager of international tax, of KPMG UK discuss how businesses have reacted to the UK’s vote to leave the EU.

The European Commission re-launched its proposal to introduce a common consolidated corporate tax base (CCCTB) on October 25 2016, with the aim of creating a level playing field for multinationals in Europe and creating a simple and pro-business tax environment. Sandy Bhogal, head of tax in London, and Kitty Swanson, associate, of law firm Mayer Brown give their opinion on the plan and whether this attempt may succeed.

Dave Yaros, tax principal, Deloitte Tax LLP

Governments’ unprecedented access to transactional data is creating new indirect tax challenges for multinationals. Alex Baulf of Avalara summarises key regional developments ahead of a webinar sharing his practice-based insights

Lisa Zajko, indirect tax partner, Deloitte Canada

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

Stephanie Eichenberger and Victoria Riep of Tax Partner provide a guide to Switzerland’s securities transfer tax for domestic and foreign investors, explaining when it is triggered and how to mitigate unexpected tax consequences

André Areias and Raquel Santos Ferreira of Cuatrecasas scrutinise Portugal’s use of increased municipal property tax on vacant properties and question whether extreme rate multipliers and weak procedural safeguards can withstand constitutional scrutiny

Samuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents