Nouran Ibrahim, Hana Khalil and Noura Moawad of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explain the impact that TP adjustments can have on taxable income.

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.

Edward Morris of Deloitte UK and Sobhan Kar of Deloitte India question whether the adage that mutual agreement procedures work, but too slowly, is still correct.

Lewis Lu of KPMG China discusses the extended and enhanced tax incentives designed to stimulate China’s economy.

Greg Neill and Young-chan Jung of Russell McVeagh preview some of the corporate tax issues to be intensely debated during New Zealand’s upcoming general election, including those regarding commercial real estate, GST and foreign investment.

Maria do Carmo Leitmann of Morais Leitão discusses the controversial and discriminatory implications of Portugal’s Banking Sector Surcharge on foreign credit institutions’ branches.

Paolo Ludovici and Andrea Gallizioli of Gatti Pavesi Bianchi Ludovici comment on the ‘Delegation Law’ recently passed by the Italian Parliament, which provides for a broad revision of the tax residence of natural persons.

Property tax is a considerable yearly expense for commercial property owners in Sweden. Rebaz Wahab of KPMG Sweden reports on a recent judgment from the Administrative Court of Appeal in Gothenburg that offers additional guidance on how soil contamination may affect property tax valuation.

Simón Somohano and Francisco Díaz of Deloitte S-LATAM explain the changes for maquiladoras after the repeal of advance pricing agreements as a compliance option and the implications for Mexico’s competitiveness as a manufacturing location.

Oscar A López Velarde and Jesus Martín Corona González of Ritch Mueller explain the tax-related benefits of FIBRAs, a Mexican investment vehicle tailored to an evolving sector.

Santiago Llano, Eric Palacios, and Alfredo Sampayo of Ritch Mueller report on an isolated but notable District Court precedent that has emerged in the dynamic landscape of Mexican labour and related taxation legislation.

Paulo Victor Vieira da Rocha, Murilo Jakuk Ferreira Lopes and Marina da Silva Fernandes of VRMA Advogados discuss the effects of Provisional Measure No. 1,152/22 regarding the deductibility of royalties from the corporate income tax assessment basis.

Paulo Victor Vieira da Rocha and Murilo Jakuk Ferreira Lopes of VRMA Advogados discuss a Brazilian tax reform approved by the Lower House of Representatives that includes the possibility of a VAT refund for lower-income taxpayers.

Mauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the status of the tax reform bill approved by the Chamber of Deputies, to be analysed by the Senate during the second half of 2023.

Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv concludes the follow-up article on SAFE investments in Israel, outlining the relative certainty of walking the safe “green path”.

In the first of a two-part article, Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on Israel tax authorities’ acceptance of the SAFE for investment in innovative and tech companies.

Mark Martin and Thomas Bettge of KPMG in the US discuss the US TP penalty regime and a recent shift towards more aggressive penalty enforcement by the IRS.

Claudia Lauten and Janis Sussick of Deloitte discuss how the resurgence of large-scale government subsidies can impact the tax and TP approaches of global multinational enterprises in the industrial products and construction (IP&C) sector.

Mark Martin and Thomas Bettge of KPMG in the US discuss IRS alternative dispute resolution (ADR) and prevention programmes and how their underutilisation impedes effective tax administration.

ITR sat down with the founder and managing partner of Mason Rak, a specialist tax recruitment firm, to discuss what makes a tax Superstar and how to best position top-level professionals for that next big career move.

A poll conducted for a webinar by ITR and Wolters Kluwer on tax data management indicates many organisations have plenty of work to do in addressing increasingly stringent compliance requirements.

Tax engines offer a scalable and potentially cost-saving alternative to in-house solutions in automating updates and manual processes, leading to a wide range of advantages, says Max Borgmann of Vertex.