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Konrad Medoliński of MDDP provides an overview of the key provisions governing the Polish minimum corporate income tax and highlights critical upcoming deadlines

Javier de Rojas and Jose Ignacio Ripoll of Garrigues Madrid explain how producers and financers are increasingly taking advantage of Spain's clarified tax credit system for film, audiovisual, and live performance financing

Miguel Gonzalez Amado and Mariana Pinto Monteiro of Vieira de Almeida & Associados consider the tax personality of Portuguese branches for stamp tax purposes and a recent ruling’s potential impact on cross-border credit operations

Amit Maheshwari and Manish Garg of AKM Global provide a guide to the UAE’s nascent regulatory framework for transfer pricing and offer strategies to ensure compliance and the maintenance of proper documentation

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain how an Italian Supreme Court ruling has clarified the transfer pricing treatment of transactions between affiliated Italian companies

Monika Marta Dziedzic and Paweł Wyciślik of MDDP discuss several tax reforms set for 2025 in Poland, including implementation of the GloBE rules, real estate tax changes, and mandatory corporate income tax reporting

D’Arcy Schieman, partner, indirect tax, Deloitte Canada

Walter Di Rosa, lead litigation team partner, Deloitte DCM – Italy

Aditya Wicaksono and Dwipa Abimanyu Dewantara of GNV Consulting explain how Indonesia hopes to benefit from new regulations concerning proof of origin of imported goods, excise exemptions, and four-wheeled battery-based electric vehicles