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

Sofia Araújo Alves of Morais Leitão, Galvão Teles, Soares da Silva & Associados explains the Carbon Border Adjustment Mechanism’s transition to its definitive phase, highlighting new compliance requirements, thresholds, and regulatory simplifications

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

Iva Gyurova and Luca Derqui of Deloitte Luxembourg analyse landmark court decisions on intra-group financing, focusing on arm’s-length interest rates and their alignment with OECD transfer pricing guidance

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.

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.

Gloria Guevara of Deloitte Peru reports on the country’s recent efforts to demystify its TP rules for cross-border commodity deals, as uncertainty remains.

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.

Nick Gaudioso Jr, Mayank Gautam and Randy G Price of Deloitte US examine the digital transformation in the oil and gas sector and the transfer pricing considerations that multinational enterprises must explore.