Expert Analysis

TP is a growing priority for West and Central African tax authorities, writes Winnie Maliko, but enforcement remains inconsistent, and data limitations persist

In the age of borderless commerce, money flows faster than regulation. While digital platforms cross oceans in milliseconds, tax authorities often lag. Indonesia has decided it can wait no longer

Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds

Taxpayers may have to refine their approach in staving off tax controversy. A podcast held by ITR in collaboration with CMS explains why audits and tax litigation may never be the same

Join Deloitte and insightsoftware on November 4 for a free ITR webinar exploring how operational transfer pricing transformation can streamline data, improve compliance, and integrate business and financial processes across multinational organisations

How can tax leaders enhance process ownership, manage distributed teams, and balance talent with technology? James Paul of Deloitte UK presents valuable insights from the Tax Transformation Trends 2025 report

Multinational taxpayers are facing a growing compliance burden, say Vrajesh Dutia and Gregoire de Vogüé of Deloitte, as they highlight notable transfer pricing rulings concerning ranges, intragroup services, and loss-making entities

Kerwin Chung of Deloitte explains how the latest statistics on the Advance Pricing and Mutual Agreement Program show increased certainty and relief from double taxation for multinational companies

Shaun Austin and Alexander Duric of Deloitte UK introduce this year’s TP Controversy Guide, offering expert insights into global mutual agreement procedures, litigation trends, and sector-specific transfer pricing issues

Corina Mîndoiu and Geanina Ciorata of EY Romania explain how the country’s flat-tax consistency, digital integration, and transparent residency rules continue to attract investors, professionals, and digital nomads from around the world

S Vasudevan and Prachi Bhardwaj of Lakshmikumaran & Sridharan explain how India’s tax authorities face legal pushback over the Multilateral Instrument’s enforceability, with most favoured nation rulings now affecting its implementation

Solange Dias Nóbrega of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the Portuguese government’s plan to phase out indirect SIFIDE and questions whether ending this R&D tax benefit could hinder innovation and entrepreneurship