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Beyond simply meeting legal requirements, corporations should buy into the ethical case for paying a fair tax share, Richard Sampson, chief revenue officer at Tax Systems argues
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UN proposals to reform the taxation of the aviation industry would lead to substantial economic cost for developing countries, argues Willie Walsh, director general of the International Air Transport Association
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Tax advisers can’t afford to ignore cryptocurrency if they want deeper client relationships, argues Pretino Albury of Kreston Global
Sponsored Features
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Sponsored by Vertex IncTax and finance teams are adopting a working methodology pioneered by the tech world, says Peter Boerhof of Vertex
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Sponsored by DeloitteGregory Verpoorten and Rogier Vanhorick of Deloitte explain three key lessons for tax leaders as real-time indirect tax compliance moves ever closer and compliance requirements become even more complex
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Sponsored by DeloitteInterview with Carolina Acuña, partner, Deloitte S-LATAM
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Sponsored by KPMG GlobalThe KPMG Global Tax Function Benchmarking Survey helps tax teams at multinationals understand how comparable functions are evolving. David Linke, global head of tax and legal services at KPMG International, summarises the findings
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Sponsored by KPMG GlobalRaluca Enache, Francois Marlier, and Louise McCaroll of KPMG ask whether multinational enterprises are ready for a raft of public tax disclosure requirements as the Corporate Sustainability Reporting Directive adds an extra layer of complexity
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Sponsored by KPMG GlobalAfter the initial hype, Lachlan Wolfers and Garth Roark of KPMG consider whether generative AI is seen as a fear, foe, or friend in the tax world, and explain how it could help practitioners
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Sponsored by KPMG GlobalRicardo Lopez Rubio of KPMG Abogados provides an insight into the alternative investment industry and considers the impact of prospective tax changes
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Sponsored by KPMG GlobalWhat will taxation look like in 2030? KPMG presents the key predictions based on a survey of tax leaders.
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Sponsored by KPMG USThe modern tax department is a strategic powerhouse, deserving of a more prominent seat at the C-suite table, say Brad Brown, Greg Engel and Rema Serafi of KPMG in the US.
Special Focus
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Sponsored by RSM IndonesiaIchwan Sukardi and T Qivi Hady Daholi of RSM Indonesia explain the clarifications provided by the latest Indonesian transfer pricing regulation, but point out that uncertainty remains around several issues
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Sponsored by Tax Partner AGMonika Bieri and Daniel Schönenberger of Tax Partner AG analyse a recent Federal Administrative Court case and embed it in the current transfer pricing practice in Switzerland
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Sponsored by YulchonWith South Korea expected to take a more aggressive approach to auditing, tax partners from Yulchon analyse four transfer pricing-related rulings that provide guidance for multinationals
Local Insights
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Sponsored by Gatti Pavesi Bianchi LudoviciA case involving registration tax applied to a real estate contribution highlights the Italian tax framework’s inconsistency with the principles under a European directive, say Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici
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Sponsored by MachadoGabriel Caldiron Rezende of Machado Associados comments on a bill of law presented by the Brazilian Congress that outlines a recently created ‘sin tax’ on goods and services considered harmful to health or the environment
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Sponsored by GNV ConsultingJeklira Tampubolon and Julius Wahyu Daryono of GNV Consulting Services report on fresh VAT incentives designed to stimulate investment in the housing sector, and several regulations that are intended to boost electric vehicle adoption