Expert Analysis

Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion

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?

Silvan Guler and Thomas Zellweger of Tax Partner summarise Swiss collective investment schemes and their taxation, and assess the country’s appeal as an investment fund location after the introduction of limited qualified investor funds

Is your organisation sufficiently prepared for pillar two’s introduction? Join ITR and Wolters Kluwer at 2pm BST on June 18 2024 for a discussion on the key risks involved – and how to manage them

Marcel R Jung of MME Legal Tax Compliance explains the Swiss forfait tax regime, and cites the actor’s choice of his tax home as an indication of its long-standing attractiveness – and perhaps his fondness for fine chocolate

Silke 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

Marco 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

Stephan 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

Gabriel Caldiron Rezende of Machado Associados comments on the prominent role to be played by digital platforms under the new Brazilian VAT regime and the relevant compliance reporting framework

Fernando 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

Nanda 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