Expert Analysis

An understanding of the domestic limitation of benefit provisions applicable to the tax treaties entered into by some African jurisdictions is essential if transaction pitfalls are to be avoided, warn Leon Steenkamp and Stephen Hales, of Ernst & Young.

Ramon Esquives Espinosa, head of tax processes in the management and tax advisory unit of BBVA’s finance area, explores the status of tax transparency in Peru in light of recent changes on tax authority assessment and looks at taxpayer concerns arising from the wider, aggressive campaign by SUNAT to increase tax collection.

Tax is one of the 11 indicators used by the World Bank to assess the ease of doing business for small and medium enterprises (SMEs) in more than 180 countries. An independent panel created by World Bank President Jim Yong Kim released a report last month reviewing these indicators. Jeffrey Owens, director of the WU Global Tax Policy Centre at the Institute for Austrian and International Tax Law, examines the panel’s conclusions regarding the tax indicators.

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

India’s Finance Act, 2026 introduces a tax framework for foreign companies using local data centres but leaves several questions unresolved, say S Vasudevan, Prachi Bharadwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan

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