Expert Analysis

Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede

China’s largest overhaul of its tax administration system in 24 years, featuring enhanced enforcement powers, is underway, says Abe Zhao of FenXun Partners

Taxpayers with Brazilian operations should revisit their withholding positions in light of updated US guidance, writes Rafael Benevides, senior tax counsel at Meta

Gain essential insights into continuous tax controls by joining ITR and Thomson Reuters on April 30 for the first webinar of a three-part series on streamlining e-invoicing compliance in a digital-first world

Businesses must embrace a new tax paradigm with Indonesia’s adoption of pillar two. Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia explore the impact on compliance, transfer pricing, and tax incentives

Senior Deloitte tax practitioners examine how international remote work is reshaping tax policy and explore the challenges businesses and governments face in navigating corporate, individual, and social security taxation

Aaron Wang, Carlo L Navarro, and Rebecca Cook of Deloitte explain several Asia-Pacific jurisdictions’ differing approaches towards the construction of an arm’s-length range amid the shifting contours of the region’s transfer pricing landscape

Multinationals attempting to avoid and mitigate penalties potentially arising from transfer pricing controversy could take a tip from standard exam advice. Eddie Morris and Aydin Hayri of Deloitte explain the importance of recording actions

Shaun Austin, Darcy Alamuddin, and Ryan McMahon of Deloitte analyse the feedback from the 2024 Deloitte transfer pricing controversy survey, highlighting key trends in the transfer pricing controversy space

Francesco Di Bari of Alma LED explains how an Italian Supreme Court ruling marks a pivotal shift in the tax treatment of interest on indirect lending, restoring key exemptions for qualified foreign institutional investors

Niklas Elofsson and Vsevolod Konyshev of KPMG Sweden draw on their experience to explore how successful tax functions implement structured transformation strategies to manage complexity and deliver long-term value

Edouard Authamayou and Christelle Larcher of Deloitte Luxembourg explain how several recent rulings have clarified the Administrative Court’s stance on the application of ex officio taxation in the grand duchy