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Budgetary changes could result in a capital gains tax rate of 53%, says Solange Dias Nóbrega of Morais Leitão, as Portugal’s policy of heavy taxation of individuals shows no sign of being reversed.

Eric Janowak of KPMG discusses navigating the current trends among SWP funds and preparing for those potentially on the horizon.

Monika Dziedzic of MDDP delves into the nuances of Polish lump-sum taxation and explains how factors such as the kind of business undertaken by individuals can have a substantial impact on the applicable rates.

Marta Klepacz of MDDP explains that the application of transfer pricing changes to third-party transactions has placed a burden on taxpayers, not least because of the difficulty in identifying the suppliers in indirect transactions.

Miguel Ángel García Piña of QCG Transfer Pricing Practice explains the complications for Mexican taxpayers now that business reason has been firmly embedded as a concept under recent reforms, but with uncertainties remaining.

Lewis Lu and John Timpany of KPMG China discuss the implications of a proposed refined foreign source income regime in Hong Kong for constituent entities of multinational enterprises.

Lewis Lu of KPMG China looks at the Chinese government’s latest step in its Guangdong–Hong Kong–Macau Greater Bay Area strategy, a master plan for developing Guangzhou’s Nansha district.

The differences and similarities in the implementation of the MLI in Austria, Germany, France, Luxembourg and Poland are summarised by Yves Knel and Anne-Sophie Le Bris of Deloitte Luxembourg, in association with regional experts.

Astrid Schudeck and Belén Guiachetti of PwC Chile consider whether Chilean VAT on digital services is more effective than Amount A in the pillar one measures.