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Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan Attorneys discuss GST in India, five years since it was first introduced, and consider how the government and industry are striking a balancing act.

Jorge Díaz Carvajal of Escalante & Asociados explains why taxpayers should comply with the business purpose provisions in Mexico’s Federal Tax Code.

S. Saravana Kumar and Nur Hanina Mohd Azham of Rosli Dahlan Saravana Partnership discuss a High Court ruling where a business sale agreement is subject to nominal stamp duty.

S. Saravana Kumar and Rashmika Krishnamoorthy of Rosli Dahlan Saravana Partnership discuss the law surrounding the taxation of foreign source income in Malaysia.

Dr. Yves Hervé and Dr. Jens Rubart of NERA Economic Consulting explain how the German Foreign Tax Act, introduced in January 2022, affects retroactive price adjustments and the definition of intangibles.

Nicole Ribeiro da Rosa of Morais Leitão explains why Portugal’s patent box regime may be one of the most attractive in Europe.

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.