Expert Analysis

Oliver Jaeggi and Dieter Weber, of Tax Partner – Taxand, explain that tax competition, the abolition of the issuance stamp duty on debt capital and a wide and growing tax treaty network are examples of how Switzerland has maintained the attractiveness of its tax system.

The Swiss authorities should think carefully about issues such as taxpayers’ rights as it brings in changes to the criminal tax law, believes Pietro Sansonetti of Schellenberg Wittmer.

Over the past 12 months there has been increasing concern expressed publicly about the amount of tax that business, and in particular international business, pays with a number of people expressing the view that business is not paying its fair share of tax when, at a time of recession, everyone else is seeing their tax bill increased. Ian Young of the Institute of Chartered Accountants in England and Wales (ICAEW) discusses the reality of the situation for corporates and their advisers.

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

Rafael Calvo Salinero and Fernando Brioso de la Rica of Garrigues examine the implications of a Spanish Supreme Court ruling on treaty relief when the Interest and Royalties Directive exemption is denied

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