Expert Analysis

Norway is participating in the European Economic Area which includes the 28 EU member states and the three European Free Trade Agreement (EFTA) states. The EEA treaty is largely founded on the same principles as the EU treaty and most EU regulations apply in Norway within the financial services sector, including taxation. PwC’s Dag Saltnes, Stian Roska Revheim and Liv Lundqvist explain.

Globalisation has meant that items are increasingly being sent around the world. This includes an increasing amount of money being sent abroad, which may go untaxed if taxpayers, negligently or willingly, do not comply with their tax obligations. Karl Kuepper of PwC looks at the new standard for ensuring compliance, and explains the strategic and flexible approach taxpayers will be required to take.

As things gather pace in the move towards automatic exchange becoming the globally coordinated standard for tax information sharing, KPMG’s Hans-Jürgen Feyerabend, Victor Mendoza and Jennifer Sponzilli explore the intricacies of implementing a new global norm, as well as how it will sit alongside other initiatives including the US FATCA.

Join Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations

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

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

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente examine the challenges and methodologies involved in determining arm’s-length prices for transactions involving intangible assets, addressing how to ensure compliance and mitigate tax risks

The regime has modernised the taxation of employee equity, but several lingering shortcomings leave room for enhancement, say João Riscado Rapoula, Miguel Gonzalez Amado, and Ana Francisca Ribeiro of VdA

Sandra Benedetto and Paula Campusano of PwC Chile analyse recent Chilean Internal Revenue Service rulings that adopt a new methodology compared with the criteria set in previous administrative instructions