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.

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.

Benjamin Simatupang and Julius Wahyu Daryono of GNV Consulting summarise recent legislative developments in Indonesia regarding the analysis of concrete data, customs re-examination, and the procedures for issuing tax assessment and tax collection notices.

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.

Daniel M H Herde and Lene Bergersen of Deloitte Norway explain the Court of Appeal judgment in PRA Group Europe AS v Staten v/Skatteetaten. The team acted as legal counsel for the taxpayer in the court proceedings.

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.

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.

With an increasing number of M&A deals in Israel involving a significant stock consideration element, Meir Linzen and Yuval Navot of Herzog Fox & Neeman explain the various options and their tax implications.

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente set out the transfer pricing complexities that can result from different forms of corporate restructuring.

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.