Nouran Ibrahim and Mahmoud Ashraf of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt say taxpayers required to submit transfer pricing documentation could avoid penalties by acting in response to a recently published law

Rabie Morsy and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt summarise three laws designed to facilitate the growth of SMEs and business as a whole through simplified tax procedures and incentives

Nouran Ibrahim and Karim Adel of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt say mutual agreement procedures will have a vital role to play as the country modernises its tax infrastructure

Bharathi Krishnaprasad of Lakshmikumaran & Sridharan analyses an Indian Supreme Court decision that expands the concept of permanent establishment and raises fresh questions about taxable presence without physical operations

Benjamin P Simatupang and Welly Armantha Napitupulu of GNV Consulting review Indonesia’s latest tax updates, including new income tax rules for e-commerce, changes to crypto asset taxation, gold bar levies, and revised import policies

Jun Au and Eddie Ahn of DLA Piper Australia examine the High Court’s 4-3 ruling in favour of PepsiCo, clarifying when royalty withholding tax and the diverted profits tax apply to distribution arrangements in Australia

Anders Benktsson, Helene af Sandeberg, and Isabelle Berking of KPMG Sweden analyse a recent case that provides guidance on the Swedish withholding tax exemption applicable to non-Swedish, non-UCITS funds

Monika Marta Dziedzic and Paweł Wyciślik of MDDP analyse how Poland’s imposition of beneficial ownership as a condition for the application of dividend withholding tax exemptions narrows the Parent–Subsidiary Directive’s scope

Razvan Ungureanu and Teona Braia of EY Romania explain the initiative’s benefits, challenges, and implications for large companies operating across multiple jurisdictions in Europe

Renata Colafêmina and Rafaela Calçada da Cruz of Machado Associados discuss the test rates and ancillary obligations to be implemented from 2026, as Brazil prepares for its sweeping consumption tax changes

Paulo Victor Vieira da Rocha and Marina Fernandes of VRMA Advogados analyse the Brazilian Federal Supreme Court’s review of the constitutional boundaries of the CIDE levy on international payments

Renata Colafêmina and Rafaela Calçada Cruz of Machado Associados examine full non-cumulative taxation under Brazil’s new IBS/CBS regime, the current consumption system’s credits restrictions, and the challenges of the new tax model

Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on two substantial new tax benefits designed to stimulate and preserve continued investment in technology companies

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.

Michael Bernard of Vertex says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle

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

ITR has partnered with global TP leaders from Deloitte to discuss the global supply chain landscape and share opportunities and solutions for TP teams in light of recent developments.

Join ITR and TMF Group’s tax experts at 2pm BST on August 17 as they discuss trends towards global alignment, stricter governance, and increasing digitalisation – and how tax teams can achieve success in this environment.

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