Joaquim Pedro Lampreia, Rita Magalhães, and Teresa Teixeira Mota of VdA explain why a unanimous Constitutional Court ruling on wind farm valuations has implications for other special assets

Johan Rova and Anna Valdemarsson of KPMG Sweden explain the country’s proposed continuous-stay rules and the potential transitional tax effects for cross-border commuters

Mathis Rossignol and Nicolas Duboille of Sumerson explain how the decisions clarify the scope of France’s anti-avoidance regime for foreign entities, while raising new questions for internationally mobile individuals and cross-border holding structures

Experience often shapes tax technology decisions, but Kathya Capote Peimbert of Vertex argues that familiarity should not be mistaken for evidence when evaluating enterprise architectures

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente illustrate the key phases and examine how multinational enterprises can manage intercompany pricing from planning through implementation, compliance, and tax controversy

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

Simón Somohano, Aranzazú Estrada, and Mario Coyoy of Deloitte explore the shift towards risk-based transfer pricing audits in Mexico and Central America and suggest how multinationals can move from a documentation-centred approach towards a broader model

Silvana Blanco, Joel Morante, and Felipe Prado of Deloitte examine how transfer pricing is being reshaped in Argentina, Chile, and Uruguay through closer scrutiny of governance, value creation, operating models, and pillar two implications

Renata Colafêmina and Rafaela Calçada da Cruz of Machado Associados comment on how the consumption tax reform could affect the taxation of carbon assets and environmental projects

Aditya Wicaksono and Egar Adipratama of GNV Consulting explain Indonesia’s principal-first payment mechanism and wider scope for penalty reductions and waivers

Ratna Shakira Lie and Terananda Prastiti Anggaraita of GNV Consulting examine Indonesia's latest tax developments, including Coretax-related reporting reforms, a new VAT collection mechanism for foreign digital transactions, and government securities incentives

S Vasudevan, Giridhar Vasudevan, and Khushi Manchanda of Lakshmikumaran & Sridharan examine how the Paul Wurth ruling may reshape application of the force of attraction rule and profit attribution under Indian tax treaties

Mithilesh Reddy of Steadfast Business Consulting says multinationals must adopt proactive governance and robust compliance practices as the region’s transfer pricing environment develops at pace

Rabie Morsy and Ahmed Khalifa of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt analyse the amendments and guidance, focusing on construction, commodities, exemptions, and practical compliance implications for businesses

Rabie Morsy and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt assess the package’s impact on dispute resolution, investment structures, and administrative efficiency