Expert Analysis

The German tax authorities have overcome a major obstacle on their path to digitisation thanks to the successful launch of their taxonomy project for electronic standardisation of all German book/tax differences. This realignment also represents huge opportunities for companies.

The introduction of VAT in the Gulf Cooperation Council (GCC) member states marks the start of some of the most far-reaching changes in the region since the 1960s. Therefore, this change should not be taken lightly by any business operating in the region. Justin Whitehouse, Middle East indirect tax leader, and Tuulia Nurmi, manager of indirect tax at Deloitte Middle East, discusses how companies can successfully prepare for the tax.

Many interested parties are voicing their opinions on the evolving international tax policies that have emerged since the OECD’s BEPS Project was launched, but the voice of corporations is missing from the discussions. Keith Brockman highlights the need for reasoned opinions that go beyond casual conversations.

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