In the first article of a two-part series, Yasmine Hammad of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt examines the Egyptian tax authorities’ transfer pricing risk assessment criteria.

Yasmine Hammad of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt concludes a two-part series that focuses on transfer pricing from an Egyptian perspective by explaining the main factors that companies should consider.

Rabie Morsy, Ahmed Khalifa and Sandra Aziz of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt summarise the main changes under a newly issued decree.

Lewis Lu of KPMG China looks at the new substance requirements and implementation rules for the preferential income tax incentives in the Hengqin-Macau cooperation zone.

Benjamin Simatupang and Terananda Prastiti of GNV Consulting outline a host of significant tax updates from Indonesia, including an updated Job Creation Law and a VAT incentive for battery-based electric vehicles.

Lewis Lu and John Timpany of KPMG China discuss the stakeholder consultation on the Hong Kong SAR government’s proposed amendments to the foreign-sourced income exemption regime.

Alessandro Valente of Valente Associati GEB Partners/Crowe Valente outlines the opportunities for businesses in Italy who take advantage of advance investment rulings.

Vincent Martin and Jordan Feltesse of Deloitte Luxembourg overview the evolving tax landscape for crypto assets in Luxembourg, offering guidance in the absence of established regulation.

Andra Cașu and Teona Braia of EY Romania outline the opportunities for businesses willing to pursue a revamped set of R&D tax benefits in Romania.

Juan José Paullada Eguirao and Fernando Caballero Gout of Ritch Mueller discuss the substance requirements for applying double tax treaty benefits in the context of the MLI’s Principal Purpose Test.

Mauri Bórnia and Juliana Mari Tanaka of Machado Associados discuss the new ICMS taxation regime on fuel sales established by recent Brazilian law.

Sebastián Ayza and Federico Scheffler of Galicia Abogados explain the conditions under which a US fiscally transparent vehicle with Mexican-sourced income is entitled to Mexican tax relief.

With an increasing number of M&A deals in Israel involving a significant stock consideration element, Meir Linzen and Yuval Navot of Herzog Fox & Neeman explain the various options and their tax implications.

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente set out the transfer pricing complexities that can result from different forms of corporate restructuring.

Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS’s APA statistics for 2022, and the state of the IRS APA programme.

Mark Martin and Thomas Bettge of KPMG in the US discuss enforcement-related proposals in US Treasury’s latest Green Book, and how they would change the tax compliance and enforcement landscape for large businesses.

Sebastián Ayza and Federico Scheffler of Galicia Abogados explain the conditions under which a US fiscally transparent vehicle with Mexican-sourced income is entitled to Mexican tax relief.

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.

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente set out the transfer pricing complexities that can result from different forms of corporate restructuring.

Daniel Alexander Laoh and Manmeet Vij of Deloitte explain why digitalisation is increasingly key for tax leaders as they face increasing compliance requirements and a global push for tax transparency.