While the rule could result in enhanced tax revenues, Egypt must consider its effect on foreign direct investment, say Rabie Morsy, Karim Adel, and Sandra Aziz of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt

João Riscado Rapoula and Luís Maria of Vieira de Almeida & Associados conduct an in-depth analysis of the Portuguese and Angolan general anti-abuse rules, with a particular focus on the similarities and differences

With transfer pricing principles becoming increasingly important as start-ups expand, Nouran Ibrahim and Maureen Guirguis of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explain the salient points and how to meet the challenges

Karanjot Singh Khurana, Loveena Manaktala, and Vrinda Agrawa of Lakshmikumaran & Sridharan suggest a legislative amendment may have created a recipe for litigation by non-resident investors regarding buy-back schemes until further clarity is provided

Jock McCormack of DLA Piper Australia summarises Australia’s latest proposed double tax agreement as the country’s treaty reforms gather pace, and potential changes to the non-resident capital gains tax withholding rate and threshold

This month’s summary, by Ahdianto Ah and Reza Farhan of GNV Consulting, also explains a regulation providing for an import duty exemption on certain seeds and seedlings, and new supervisory powers for customs officials

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain how taxpayers can gain extra time to complete transfer pricing documentation and thus take advantage of Italy’s ‘penalty protection regime’

Fernando Matesanz of Spanish VAT Services explains how the upcoming introduction of the Verifactu system will affect invoicing processes and potentially steer businesses towards adoption of the SII system

Åsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling

Carlos Jorge Vargas and Rodrigo Gómez Sánchez of Mascareño Vargas – Asesores explore Paraguay’s appeal to international investors and highlight the country’s competitive tax regime as a particularly significant factor in attracting foreign capital

The Supreme Federal Court has returned to a case that could have a huge economic impact on the federal government, report Paulo Victor Vieira da Rocha and Camila Montenegro Cruz of VRMA Advogados

Gabriel Caldiron Rezende of Machado Associados explains the contrasting viewpoints and legislative developments regarding the taxation of goods moved between branches of the same company

Henriette Fuchs of Yaron-Eldar Paller Schwartz & Co reports on initiatives taken by the Israeli government regarding the taxation of digital services and the trading of digital assets.

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.

With 45 states imposing a sales tax, Michael Bernard of Vertex explains the key points to note for European businesses aiming to broaden their market and capitalise on the e-commerce boom in the US

Mark Martin and Thomas Bettge of KPMG in the US discuss the recent amount B consensus document and the associated compliance challenges

Mark Martin and Thomas Bettge of KPMG in the US discuss the issue of implicit support and a recent IRS advice memorandum addressing transfer pricing for intercompany debt

Multinational enterprises must include transfer pricing and cost accounting experts in taking an integrated approach to supporting the arm’s-length nature of intragroup service charges, say Enrique Marchesi-Herce, Gilles Andreini, and Serena Picariello of Deloitte Luxembourg

Mark Martin and Thomas Bettge of KPMG in the US discuss the first published statistics on the International Compliance Assurance Programme and their implications for businesses looking to obtain tax certainty

Against the backdrop of a domino effect in the introduction of mandatory e-invoicing among EU member states, Gunjan Tripathi of Vertex says businesses should future-proof themselves by proactively addressing the transition