Expert Analysis

Allen Tan, James Choo and Justin Tan of Baker & McKenzie.Wong & Leow Singapore highlight some of the key features of Singapore’s tax regime which makes it an attractive holding and operating company jurisdiction for Indian multinationals that are looking to expand in Asia or even globally.

India’s positive list to determine which services are taxable is outdated, overly complex and in need of reform and companies are cautiously looking forward to the planned introduction of a negative list of services. Salman Shaheen looks at the ways in which the change will make life easier for taxpayers and finds out if there will be any pitfalls.

The saga of IFRS in India continues to unfold. Deadlines for its introduction have been and gone. Many in the tax community say that, while IFRS is inevitable, it probably won’t surface until 2013. Joe Dalton offers insight into how taxpayers can prepare for its implementation.

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