Expert Analysis

As the Inclusive Framework conducts its 2020 review of country-by-country reporting (CbCR) requirements set out in Action 13 of the BEPS Acton Plan, the OECD held a public consultation to hear from stakeholders on all aspects of the minimum standard.

Peter Nias, barrister at Pump Court Tax Chambers in the UK, explains why the OECD needs to establish a new working party that brings together all the dispute prevention measures into a holistic solution to supplement the range of mutual agreement procedures (MAPs).

Daniel Hassell, secretary of revenue, and Kevin Milligan, special advisor to the deputy secretary for taxation, at the Pennsylvania Department of Revenue share their four decades of experience and predict the future of US state tax compliance.

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