Expert Analysis

There are two important taxes in Brazil used to finance the country's social security system: the Contribution Over Income (COFINS) and the Contribution to the Social Integration Program (PIS). These taxes must be paid by all legal entities and are imposed on their revenues resulting from the sale of goods, the provision of services, or both, explains Glaucia Lauletta, of Mattos Filho Veiga Filho Marrey Jr e Quiroga.

In recent years the Hungarian Tax Authority (HTA) has been concentrating more and more on transfer pricing issues and has publicly formulated views in relation to comparable searches. Zoltán Lipták and Hedvig Sólyomvári of Ernst & Young provide an overview of the most important aspects of these views and raise some questions in relation to their practical implications in light of the latest advance pricing agreement (APA) and tax controversy experience gathered by tax advisers.

Israel has introduced a number of indirect tax changes recently. Tal Hamdi of Herzog Fox & Neeman looks at where they are going.

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