Expert Analysis

The new framework simplifies the process of relocating eligible employees to Luxembourg and offers a ‘clear and streamlined benefit’, says Alexandra Clouté of Ashurst

New Zealand is bucking the trend of its international counterparts with its investment-friendly visa approach. Here’s what high-net-worth investors need to know

Tax teams that centralise and automate their pillar two data will have a much easier time during reporting season, says Hank Moonen, CEO of TaxModel

Even outside the reporting cycle, it is important not to lose sight of the pillar two measures and their ‘bear traps’. A webinar fronted by Ross Robertson, the global lead for pillar two at BDO, explains why

Explore the opportunities now available to achieve automated segmentation, forecasting, and price-setting – including alignment with customs value – in a webinar held in partnership between ITR and EXA AG on May 13 at 3pm BST (10am EDT, 4pm CEST)

Alicia Janisch, vice chair and US healthcare sector leader, Deloitte Tax LLP

Senior Deloitte tax practitioners examine Mexico’s evolving approach to the OECD’s amount B and summarise the transfer pricing landscape in Guatemala, Panama, Honduras, and Costa Rica

Senior Deloitte tax practitioners report that transfer pricing audits are homing in on intercompany services in Argentina, Uruguay, Colombia, Peru, Ecuador, and Venezuela, and emphasise the need for early taxpayer preparation

Carlos Ayub of Deloitte Brazil explores the government’s move to regulate advance pricing agreements as the country aligns its transfer pricing framework more closely with OECD standards

Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados analyse the application of Brazil’s federal tax on industrialised products to intragroup goods transfers, after a ruling that addressed alleged tax planning abuses

Ricardo Seabra Moura of Morais Leitão, Galvão Teles, Soares da Silva & Associados analyses how Portugal’s withholding tax rules on interest payments may unlawfully discriminate against companies based in European Economic Area countries

Łukasz Kosonowski and Szymon Konieczny of MDDP examine how Poland’s Estonian-style corporate income tax regime is offering increasing benefits to domestic and foreign investors seeking deferral and lower dividend withholding tax