As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda

India's tax authorities are increasingly scrutinising the rationale behind cross-border structures

The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward

Kapil Sethi and Mithilesh Reddy of Steadfast Business Consulting examine why financial transactions remain a transfer pricing battleground six years after the OECD’s Chapter X guidance, and what taxpayers should do about it

Interview with Mauricio Martínez D’Meza, S-LATAM tax controversy leader, Deloitte Mexico

Rob van der Woude of Fonoa argues that AI will not reduce tax work but transform it, making connected data infrastructure the foundation of compliance and competitive advantage

Stephan Habisch, Andreas Göttert, and Florence Müller of Deloitte Germany analyse the growing scrutiny of transfer pricing true-ups and explain how multinational groups can manage VAT and recharacterisation risks

Richard Schmidtke, David Sauer, and Heike Schenkelberg of Deloitte examine how geopolitical volatility, supply chain realignment, and evolving business models are reshaping transfer pricing for pharmaceutical and medtech companies

Senior Deloitte tax practitioners discuss the tax and legal considerations arising from the transformation of industrial products and construction business models into hybrid industrial defence structures

Economic substance has assumed an increasingly important role in international tax disputes. Its application, however, requires a clear distinction between the accurate delineation of the actual transaction, the substance-over-form principle, and other anti-avoidance doctrines. Conflating these standards can weaken both the taxpayer’s position and the legal basis for a tax adjustment.

SMPS Legal fortalece su práctica de Litigio y Consultoría Fiscal con Patricia López Padilla Barrera como consejera

Through a specialized business model, a national vision and a firm commitment to talent, Copper Wolf has built a value proposition focused on understanding the specific challenges of each client and supporting their growth in increasingly complex environments.