Rabie Morsy, Ahmed Khalifa and Sandra Aziz of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt summarise the main changes under a newly issued decree.

Lewis Lu and John Timpany of KPMG China discuss the coming refinement of Hong Kong SAR’s foreign-sourced income exemption regime.

Lewis Lu of KPMG China looks at recent efforts to attract foreign investment into China’s manufacturing and high-tech sectors.

S Saravana Kumar and Amira Rafie of Rosli Dahlan Saravana Partnership discuss the decision in a recent case involving the retrospective effects of a GST regulation.

Tax specialists from Deloitte Netherlands present an overview of legislation that will have a profound impact on the ever-growing number of organisations that conduct cross-border transactions.

Vincent Martin of Deloitte Luxembourg details Luxembourg’s digital asset environment, as the country strives for a cryptocurrency-friendly tax landscape.

The submission of an interim report on Sweden’s adoption of the global minimum tax means another piece of the puzzle is in place, say Maria Barenfeld, Peter Nilsson and Tina Roth of KPMG Sweden.

Sebastián Ayza and Federico Scheffler of Galicia Abogados explain the conditions under which a US fiscally transparent vehicle with Mexican-sourced income is entitled to Mexican tax relief.

Júlio Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the measures taken by the Brazilian federal government to boost tax collection.

Isadora Thurm of Jáuregui y Del Valle breaks down Brazil’s tax policy overhaul as the country seeks to match international TP standards.

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.

Sebastián Ayza and Federico Scheffler of Galicia Abogados explain the conditions under which a US fiscally transparent vehicle with Mexican-sourced income is entitled to Mexican tax relief.

Larry Mellon, tax director in the Chief Tax Office at Vertex Inc., encourages businesses looking to trade across the pond to implement a US sales tax strategy to prepare for the complexities.

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.

The indicators point in one direction: an increase in tax controversy, as authorities’ resources are ploughed into increased scrutiny. Luis Coronado of EY explains why, and suggests what tactics businesses should be adopting.

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.

Daniel Alexander Laoh and Manmeet Vij of Deloitte explain why digitalisation is increasingly key for tax leaders as they face increasing compliance requirements and a global push for tax transparency.

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente highlight the increasing importance of DEMPE analysis and the challenge this presents for courts in applying the OECD Transfer Pricing Guidelines.