Carlos Lobo and Tiago Barbosa of Lobo Vasques discuss the recent tax measures in Portuguese-speaking Africa.

ITR and Thomson Reuters hosted a webinar on November 22 to discuss the continuing tax transformation in the Middle East and North Africa region.

ITR and Thomson Reuters hosted a webinar on November 17 to discuss how indirect tax challenges can be simplified through the use of technology.

Lewis Lu and John Timpany of KPMG China discuss the implications of a proposed refined foreign source income regime in Hong Kong for constituent entities of multinational enterprises.

Lewis Lu of KPMG China looks at the Chinese government’s latest step in its Guangdong–Hong Kong–Macau Greater Bay Area strategy, a master plan for developing Guangzhou’s Nansha district.

Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan Attorneys discuss GST in India, five years since it was first introduced, and consider how the government and industry are striking a balancing act.

Budgetary changes could result in a capital gains tax rate of 53%, says Solange Dias Nóbrega of Morais Leitão, as Portugal’s policy of heavy taxation of individuals shows no sign of being reversed.

Monika Dziedzic of MDDP delves into the nuances of Polish lump-sum taxation and explains how factors such as the kind of business undertaken by individuals can have a substantial impact on the applicable rates.

Marta Klepacz of MDDP explains that the application of transfer pricing changes to third-party transactions has placed a burden on taxpayers, not least because of the difficulty in identifying the suppliers in indirect transactions.

Miguel Ángel García Piña of QCG Transfer Pricing Practice explains the complications for Mexican taxpayers now that business reason has been firmly embedded as a concept under recent reforms, but with uncertainties remaining.

Astrid Schudeck and Belén Guiachetti of PwC Chile consider whether Chilean VAT on digital services is more effective than Amount A in the pillar one measures.

Jorge Díaz Carvajal of Escalante & Asociados explains why taxpayers should comply with the business purpose provisions in Mexico’s Federal Tax Code.

ITR and Thomson Reuters hosted a webinar on November 22 to discuss the continuing tax transformation in the Middle East and North Africa region.

ITR and Thomson Reuters hosted a webinar on November 17 to discuss how indirect tax challenges can be simplified through the use of technology.

Claudia Lauten and Janis Sussick of Deloitte Germany assess how the accelerating digitalisation changes business models of multinational enterprises in the industrial products and construction industry.

Mark Martin and Thomas Bettge of KPMG in the US discuss the inclusion of updates to the US Internal Revenue Service’s (IRS) mutual agreement procedure (MAP) and advance pricing agreement (APA) revenue procedures in its priority guidance plan, and consider how successor guidance could further improve the MAP and APA programmes.

Mark Martin and Thomas Bettge of KPMG in the US discuss the recent OECD public consultation documents on tax certainty for Amount A of pillar one and related issues, and review key areas that remain undecided.

Ángel Escalante Carpio, Juan Manuel Morán and Gabriel Rojas Izquierdo of Escalante & Asociados discuss the impact of recharacterising interest from certain loans as dividends.