Nouran Ibrahim and Hana Khalil of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt discuss the rationale and basics of implementing mechanisms for the correct administration of central/intra-group service charges

Senior figures from Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt comment on the explanatory guide issued by the Egyptian Tax Authority regarding the application of TP rules in the country.

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.

S Vasudevan, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan say that a ruling by the Delhi bench of the Income Tax Appellate Tribunal brings clarity, but questions remain concerning its application

Consignment goods and customs re-examination are among the subjects of the latest raft of tax reforms in Indonesia, report Jeklira Tampubolon and Fabian Abi Cakra of GNV Consulting

Jock McCormack of DLA Piper Australia provides an update after the issuance of a draft ruling on the operation of a new investment vehicle that is governed by trust taxation rules

Konrad Medoliński of MDDP explains the applicability, tax base calculation methods, and offsetting rules of the minimum corporate income tax provisions soon to be introduced in Poland

Rebecca Hammer and Sandra Solbrekke of Deloitte Norway explain the consequences of the impending introduction of the income inclusion rule and a qualified domestic minimum top-up tax in Norway

The Swedish VAT Act faces change after the Supreme Administrative Court ruled it fails to fulfil the EU’s requirements of clarity, precision, and transparency, reports Ellie Kvistrum of KPMG Sweden

Santiago Llano Zapatero and Diego Guerrero Segura of Ritch Mueller note Mexico’s ‘remarkable’ digital transformation in invoicing, but issues in cross-border M&A transactions and a Supreme Court of Justice ruling suggest a tricky landscape

Juan José Paullada Eguirao and David Guakil Raffoul of Ritch Mueller explain the computation and payment process of capital gains taxes derived from the sale of shares by non-Mexican residents

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.

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.

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.

Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS Appeals process, including recent developments that affect how Appeals functions

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.

Mark Martin and Thomas Bettge of KPMG in the US discuss the recently announced IRS procedures for reviewing advance pricing agreement (APA) requests and what these procedures mean for taxpayers.

Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS’s APA statistics for 2022, and the state of the IRS APA programme.

Mark Martin and Thomas Bettge of KPMG in the US discuss the tax certainty provisions of the Multilateral Convention for amount A and evaluate their utility for businesses

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.

Richard Schmidtke, Heike Schenkelberg and David Sauer of Deloitte Germany analyse the impacts of various macroeconomic events on the life sciences and healthcare industry, and the subsequent TP implications.