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Mark Martin and Thomas Bettge of KPMG in the US discuss the inclusion of updates to the US Internal Revenue Service’s (IRS) mutual agreement procedure (MAP) and advance pricing agreement (APA) revenue procedures in its priority guidance plan, and consider how successor guidance could further improve the MAP and APA programmes.

Jeklira Tampubolon and Aditya Nugroho of GNV Consulting summarise the recent regulatory developments concerning Indonesian exports, with a particular eye on palm oil and its derivatives.

Oscar Lopez Velarde, Juan Jose Paullada and Alonso Miranda Barceló of Ritch Mueller explain why some Mexican entities will need to reassess the structuring and viability of financing their energy projects following the modification of the thin capitalisation rules in Mexico.

Mattia Piol of Deloitte Ireland explains the changes to environmental law that are delineated in the Circular Economy Bill.

Jock McCormack of DLA Piper Australia discusses potential reforms related to international tax and provides an update on recent ATO developments.

Samuel Fernandes de Almeida and Miguel Gonzalez Amado of Vieira de Almeida discuss relevant cases of discrimination in Portugal.

VAT managers need to understand the migration agenda, check that their VAT solution is fit for purpose, and consider using a tax engine to improve the transition, as Roger Lindelauf of Vertex explains.

Sivakumar Saravan and Liew Kin Meng of Crowe Singapore provide an insight into the reasoning behind, and consequences of, the Singaporean tax authority’s ruling that redeemable preference shares should be treated as an equity.

Jesús Aldrin Rojas of QCG Transfer Pricing Practice explains how transfer pricing (TP) in Latin America is evolving to align with OECD guidelines, and how the global tax agreement on pillar one and pillar two could affect the region.