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In France, rather than one specific significant change, it's been more a question of continuous embedding of Base Erosion and Profit Shifting (BEPS)-influenced changes in the French domestic legislation. Both the European Union and Organisation for Economic Co-operation and Development (OECD) have had more impact on the French tax features, leading to more transparency (e.g. through Country-by-Country Reporting (CbCR) and the recent Mandatory Disclosure Rules) and to more restrictions in terms of financing deductions.

Duygu Gültekin

The Polish government has recently been introducing measures to target base erosion and profit shifting, aggressive tax optimisation, indirect tax fraud and tax leakage. EY’s Aneta Błażejewska-Gaczyńska and Aneta Grzyb explore the possible implications

Technology is having far-reaching implications on the tax profession, and this only looks set to continue as the digital age advances. Deloitte’s Kathy Scherer examines how these developments are unfolding.

The Dutch government is standing by its plans to abolish century-old dividend taxes and cut corporate tax in a bid to remain attractive to multinationals like Unilever, Shell and Panasonic.

Demand for advance pricing agreements (APAs) has increased despite in-house TP practitioners and their advisors saying that APAs don’t provide as much security as they used to and pose more risk.

Alejandro Paredes of Deloitte provides an insight into the methods and characteristics of the Chilean tax authority’s transfer pricing (TP) team, and highlights how the training, expertise and professional outlook of the team has resulted in a focused, successful and understanding TP unit that is willing to liaise with taxpayers and tax advisors to achieve a positive outcome for all.

The Brazilian presidential election in 2018 may substantially affect the transfer pricing (TP) analysis of local taxpayers and increase eventual adjustments on import transactions, as a consequence of an unfavourable exchange rate variation, writes Daniel Macedo of Deloitte.

The OECD BEPS project has quickly moved to the implementation phase, leaving an essentially changed landscape in its wake, write Deloitte practitioners from the Latin America Countries Organisation. This new environment requires businesses to reconsider their operational, financing and holding structures, identify communications strategies and assess their tax strategy, all with the aim of developing a maintainable tax framework.

International Tax Review editor Joe Stanley-Smith introduces the 15th edition of the Latin America guide.