Expert Analysis

The OECD’s action plan for multilateral cooperation to address tax base erosion and profit shifting (BEPS), published on July 19 2013, inaugurates a global collaborative effort to modernise the international tax system. The plan describes 15 proposed actions, identifies expected outputs and establishes the anticipated timeframe. Abe Zhao, Leonard Zhang and David Chamberlain of KPMG China comment on the implications of BEPS for China.

John Gu, Lily Kang and Eileen Sun of KPMG China analyse the tax challenges for M&A activities in China and share their insights on how tax regulations may evolve to deal with these challenges.

Preferential tax incentives specific to certain areas were supposed to be things of the past after the 2008 corporate income tax (CIT) reform. However, the recent launch of the Qianhai Cooperation Zone and the Shanghai Pilot Free Trade Zone (PFTZ), suggests otherwise. Karmen Yeung and Chris Mak of KPMG China examine the implications for foreign investors.

India’s transfer pricing overhaul expands safe harbours at scale and accelerates advance pricing agreements alongside the statutory recodification of the Income-tax Act, report Uday Ved, Hetav Vasani, and Jainesh Nahar of KNAV

Join KPMG and insightsoftware on June 25 as ITR presents a free webinar on the evolving role of tax professionals and how technology is driving the transformation

Jess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions

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

Nicolle Barbetti of Pérez-Llorca explains how the Capitalisation of Companies Incentive has reshaped Portugal’s corporate financing landscape and highlights how binding rulings have clarified key issues in its application

Natalia Núñez and Antonia Valdés of PwC Chile analyse the new bill’s tax implications for a key sector, considering the provisions of the Mining Royalty Law

The CJEU’s Stellantis ruling builds on recent case law concerning the VAT implications of transfer pricing adjustments and highlights an often overlooked interaction, says Fernando Matesanz of Spanish VAT Services