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Ángel Escalante and Juan Manuel Moran of Escalante & Asociados discuss the introduction of obligations for companies in Mexico to disclose their beneficial owner.

Lewis Lu of KPMG looks at a number of recent tax measures introduced for supporting small and medium sized businesses in China.

Nicole Zhang of KPMG China discusses the progress made on Hainan Free Trade Port and considers the unique features of this tax regime, relative to the standard mainland China tax rules.

Despite clear court rulings, confusion remains around which liquors are liable for GST, as Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan explain.

The Shapley value can be used to ensure compliance with the arm’s-length principle in cases of asset synergies, as José Augusto Chamorro Gómez of QCG Transfer Pricing Practice explains.

The French Administrative Supreme Court issued a judgment in February that clarifies the assessment of company residence for access to double tax treaty (DTT) benefits, as Nicolas Duboille and Clément Riccio of Sumerson explain.

KPMG experts look into the issues related to BEPS 2.0 from tax leaders globally, along with practical steps to address these concerns.

Mauri Bornia and Gabriel Caldiron Rezende of Machado Associados discuss the legislative changes made by the state of São Paulo to the State VAT (ICMS) on transactions with electricity in the free market.

Deepesh Chheda and Saurabh Shah of Dhruva Advisors discuss a Supreme Court of India case and explain why pharmaceutical companies need to fully understand the MCI regulations to secure any tax deduction.