Expert Analysis

While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model

MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches

Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes

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.

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

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

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

Patrik Sedlar and William Berntö of Svalner Atlas Advisors draw on case law to question whether the Swedish Tax Agency’s stance on recharacterising intra‑group intangible property licensing arrangements conflicts with the OECD Transfer Pricing Guidelines

Nicolas Duboille and Mathis Rossignol of Sumerson explain how France’s new withholding tax mechanism reshapes access to treaty relief and creates significant cash-flow and compliance implications