Expert Analysis

In June 2011 the German parliament decided to significantly limit the useful life of German nuclear power plants. Stefan Schultes-Schnitzlein and Michael Dettmeier of Hogan Lovells explain peculiarities of German taxation of wind farms in offshore sites within the German exclusive economic zones.

William Arrenberg and Isaac Zailer, of Herbert Smith, consider the uncertainties created by the UK tax and regulatory regime associated with North Sea decommissioning. They then compare the difficulties faced by companies in the UK with the position in a number of other jurisdictions, before finally considering the recent UK budget announcement aimed at reducing the uncertainty relating to decommissioning tax reliefs.

Salman Shaheen looks at the two main camps working for tax transparency, the OECD and the Tax Justice Network (TJN), and finds out why they no longer agree on the best way to stamp out avoidance.

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

Mithilesh Reddy of Steadfast Business Consulting says multinationals must adopt proactive governance and robust compliance practices as the region’s transfer pricing environment develops at pace

Mithilesh Reddy of Steadfast Business Consulting outlines how the qualified domestic minimum top-up tax is reshaping multinational tax planning, compliance, and strategic operational structures in the UAE

Maria Gouveia of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the most widespread misconceptions surrounding the regime, clarifying its tax deferral mechanism, effective rates, eligibility criteria, and scope