Carlos Lobo and Tiago Barbosa of Lobo Vasques discuss the recent tax measures in Portuguese-speaking Africa.

Endy Arya Yoga and Egar Adipratama of GNV Consulting summarise significant Indonesian changes regarding export prices, the luxury goods reporting system for government business partners, and the objection process for customs and excise disputes.

Eddie Ahn of DLA Piper Australia provides an update on the Minerva Financial Group v Federal Commissioner of Taxation case, which considered the application of Australia’s general anti-avoidance rules to a business restructure.

S Saravana Kumar and Kar Ngai Ng of Rosli Dahlan Saravana Partnership report on a Labuan company’s application for leave to commence judicial review regarding tax assessments.

Terje Bogaard of Deloitte Norway explains a ruling by the Norwegian Tax Appeal Board on the taxable gain when selling a partnership interest and the options to resolve the double taxation issue created.

As the adoption of the CBAM moves ever closer, Giovanni Gijsels, Alexis De Méyère, and Melodie Geurts of PwC Belgium consider the impact of the mechanism on importers and how they should prepare.

María Cenzual and Marta Gràcia of Garrigues report on the Supreme Court overturning the Spanish tax authorities’ stance that borrowing costs in certain circumstances should be treated as gratuities for corporate income tax purposes.

Gabriel Caldiron Rezende of Machado Associados discusses the measures taken by the Brazilian federal government to increase the benefits for exporters.

Juan José Paullada Eguirao and Fernando Caballero Gout of Ritch Mueller discuss the Mexican tax authorities’ scrutiny in audits of cross-border service payments and how taxpayers can be better prepared to support their deductions.

Rodrigo Winter Salgado of PwC Chile reports on the submission of an ambitious tax reform bill to the Chilean Congress that proposes the creation of a tax on retained taxable profits.

Jorge Díaz Carvajal of Escalante & Asociados says that a limited package of economic measures has failed to bring clarity in several areas and stronger tax reform may be needed sooner rather than later.

Nicolas Foppiano and Juan Pablo Marambio of PwC Chile explain why foreign and domestic taxpayers should pay close attention to a tax reform proposal that would create a capital income tax in Chile.

Cecilia Yokoyama and Juliana Mari Tanaka of Machado Associados discuss the legal definition of praça that sets the taxable basis for excise tax in transactions carried out between interdependent companies.

ITR and Thomson Reuters hosted a webinar on November 22 to discuss the continuing tax transformation in the Middle East and North Africa region.

Bernard van Gerrevink and Hilde Atsma of KPMG Meijburg & Co and Jenny Wong of KPMG Australia explain why tax transparency is set to become an integral part of ESG disclosures.

Sandra Louiset of DS Avocats reports that the Council of State has taken a novel position regarding a state’s right to tax.

Rather than simplifying and standardising international tax, the OECD BEPS recommendations have led to a complex landscape. Vrajesh Dutia and Eric Lesprit of Deloitte analyse the application of the guidance across several high-profile jurisdictions.