Expert Analysis

The tax landscape in Brazil is notoriously difficult to navigate. Whether it is the number of tax obligations that must be met, the number of tax returns that must be filed, or the commonplace deviance from international norms, corporate taxpayers have a lot to contend with. The manner in which tax authorities interact with taxpayers is therefore important in either facilitating or further hindering taxpayers in their efforts to comply. Matthew Gilleard talks to taxpayers from various industries to assess their existing relationships with the tax authorities and hear their ideas for how these can be improved.

Harm Oortwijn, director of international tax and reporting at Paramount Pictures, and owner/director of EA Tax Services BV, looks at the background and present trends regarding international tax transparency, exploring the objectives of key parties and examining the most likely outcomes.

As China, India and Brazil are rapidly emerging onto the world stage, the three countries are looking to large-scale indirect tax reform. Salman Shaheen looks at how these plans are coming along and why they are important to economies opening themselves to investment.

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