Fernando Matesanz of Spanish VAT Services analyses a judgment confirming that retaining and leasing business premises in a transfer of a going concern may trigger input VAT adjustments

The success of ViDA in creating a harmonised digital reporting framework hinges on EU member states simplifying national VAT reporting obligations, says Fernando Matesanz of Spanish VAT Services

Fernando Matesanz of Spanish VAT Services explains how a General Court judgment clarifies that VAT group status does not extend exemption eligibility, reinforcing the importance of the supplier’s individual recognition

Xavier Sotillos Jaime and Inês Teixeira of Deloitte Luxembourg explore how multinational manufacturers should address industrial data in transfer pricing models as smart factories reshape value creation, investment, and risk allocation

Balazs Majoros and Oleg Tupchii of Deloitte Luxembourg examine the Singapore Telecom case and its implications for intra-group financing, implicit support, parental guarantees, and arm’s-length interest rates

Jean-Michel Henry and Mona El-Begawi of Deloitte Luxembourg examine the complexities created by timing differences in Luxembourg, EU, and OECD tax regimes

Bruno Fregoso of Copper Wolf reports on Mexico’s legislative attempts to grapple with the rising use of cryptocurrency, with potentially significant implications for both direct and indirect tax.

Vanesa Lanciotti of Deloitte Chile reports on Chile’s evolving TP regulation, and outlines steps multinational companies should take to stay compliant in the region.

As Mexican taxpayers face an increased set of TP requirements, Simón Somohano and Selene Rangel of Deloitte Mexico offer a guide through the new complexities.

Bob Tseng and Sally Nguyen of TWL Law Group highlight four critical tax exposure areas that foreign investors should carefully consider when conducting business in Vietnam to help them structure their operations effectively

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.