Expert Analysis

Sector-specific business taxes, private equity tax treatment reform and changes to the taxation of non-residents are all on the cards for the UK, authors from Herbert Smith Freehills Kramer predict

If it gets pillar two right, India may be the ideal country that finds a balance between its global commitments and its national interests, Sameer Sharma argues

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

Tax has developed a reputation over the years for being a serious and rather joyless profession, partly due to decades of tax professionals being portrayed as men in suits with piles of paperwork in the mainstream movies and TV shows of the late nineties and early noughties, writes Niall Kiernan, senior director of product management for ecommerce and marketplaces at Vertex. Today, however, the adoption of new, emerging technologies, paired with significant changes to traditional workplaces and cultures, has given rise to a new ‘face’ for the industry. Tax is heading in a new direction, and it is being led there by ‘the tax technologist’.

Join ITR and insightsoftware at 1.30pm BST on July 18 2023 as they provide an update on BEPS 2.0 and explain why the transformation of tax processes is necessary to address the requirements of pillar two.

Rumi Das and Guy Seeger of Deloitte highlight the broadening set of skills required of the modern tax advisor, and how tax departments can foster such attributes.

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

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

Fernando Matesanz of Spanish VAT Services examines how the opinion delivered in case C-515/24 addresses whether Spain could limit VAT deduction rights at the moment of its EU accession under the standstill clause

Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici analyse the tax authorities’ ruling on cross-border dividend withholding and the domestic capital gains exemption as applied to a Maltese trust electing corporate tax status

Dinko Dinev of Deloitte Luxembourg explores how automation is transforming debt pricing studies in transfer pricing, highlighting efficiency gains but also analytical risks that can arise if technology is misapplied