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Direct Tax
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
September 10, 2025
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The choice facing governments is not whether to adopt AI in taxation, but how to do so in a way that upholds the principles of tax fairness, writes Neil Kelley -
Businesses no longer have a choice when it comes to tax technology transformation. Pavlo Boyko of TMF Group says the question is simply: sink or swim?
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With a new government in place, the evolving tax landscape presents both opportunities and challenges for taxpayers
Sponsored Features
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Sponsored by DeloitteInterview with Bernard Mofokeng, head of tax controversy (South Africa), Deloitte Africa tax and legal
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Sponsored by CuatrecasasLiliana Piedade and João Filipe Rodrigues of Cuatrecasas argue for a substantive interpretation of Portugal’s stamp duty exemption on guarantees provided by financial institutions, credit institutions, and similar entities to counterparts of an identical nature
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Sponsored by AKM GlobalAmit Maheshwari and Manish Garg of AKM Global provide a guide to the UAE’s nascent regulatory framework for transfer pricing and offer strategies to ensure compliance and the maintenance of proper documentation
Special Focus
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Sponsored by DeloitteSilke Lappe and Karen Smolka of Deloitte Germany examine transfer pricing challenges and governance considerations for cybersecurity and generative AI services, highlighting how emerging technologies are reshaping value chains, compliance demands, and multinational tax approaches
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Sponsored by DeloitteMarco Heuer and Nik Nolden of Deloitte Germany examine how shifts in tariffs, foreign exchange and interest rates, and geopolitical tensions impact multinational groups’ transfer pricing strategies
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Sponsored by DeloitteStephan Habisch and Florence Müller of Deloitte Germany examine how tariffs disrupt transfer pricing, forcing multinationals to reassess supply chains, manage compliance risks, and explore strategic restructuring to balance challenges with emerging opportunities
Local Insights
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains how the Verifactu and Immediate Supply of Information invoicing systems fit into the EU’s VAT in the Digital Age reform
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Sponsored by GNV ConsultingNanda Atsatalada and Endy Arya Yoga of GNV Consulting review Indonesia’s recent VAT and tax regulatory updates, covering insurance, construction, housing incentives, preliminary refunds, and regional tax reductions in hospitality and food services
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Sponsored by VdAMiguel Gonzalez Amado and Vítor Loureiro e Silva of VdA analyse how Portugal’s tax measures targeting transactions with blacklisted jurisdictions align with EU law, before the delisting of Hong Kong, Liechtenstein, and Uruguay
