Expert Analysis

In an effort to raise tax revenues and reduce the budget deficit, in the past 12 months the Spanish government has introduced several far-reaching tax measures, affecting virtually all the taxes applicable to large businesses or individuals. Vicente Bootello and Álvaro de la Cueva of Garrigues analyse the changes.

While the banking crisis in Ireland has constricted traditional lines of credit, it has also created opportunities for financial institutions with healthier balance sheets to finance the many businesses based in Ireland with strong fundamentals. Understanding the tax implications for the Irish borrower is a key consideration in the lending process. John Gulliver and David Burke of Mason Hayes & Curran examine the tax treatment of corporate debt for Irish borrowers, comparing and contrasting this by way of illustration with the tax treatment for UK borrowers.

Tom Walsh, managing director, global customs trade and trust, for the tax & accounting business of Thomson Reuters, explains why there is a lack of confidence among firms that implementation deadline can be met.

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