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While clarity on the application of Thailand’s TP laws has now largely been achieved with the issuance of supporting regulations in the past year, a few pieces of the jigsaw still remain before the picture is complete, explains Stuart Simons of Deloitte Thailand.

Gustavo Sanchez-Gonzalez, Armando Cabrera-Nolasco and Katia Huezo of Baker McKenzie describe the key concepts surrounding marketing intangibles and the way tax regulations and tax authorities in the region are tackling these issues.

Alain Goebel, Danny Beeton and Benjamin Tempelaere of Arendt & Medernach explain the use of bilateral/multilateral APAs and MAPs and consider how they can be used by taxpayers during times of uncertainty.

Ricardo Rendón and Rafael Ramírez-Moreno of Chevez Ruiz Zamarripa discuss the issues arising from the application of the MAP.

Recent changes to Indonesia’s tax laws give taxpayers cause for optimism, as Charles Oetomo, Felic Setiawan and Wirawan Sasongko of GNV Consulting explain.

Julien Pellefigue of Deloitte Société d’Avocats explains the importance of pillars one and two and the impact on transfer pricing.

Stefano Bognandi and Elena Baron of LED Taxand considers recent Italian case law and compliance with the arm’s-length principle.

Monika Bieri and Caterina Colling-Russo of Tax Partner AG Switzerland discuss a case of the Federal Administrative Court regarding the deductibility of management fees in an international real estate fund setup to be judged soon by the Swiss Federal Supreme Court.

Mikael Jacobsen, Malin Andersson and Janina Hägg of Skeppsbron Skatt explain why intra-group agreements in Sweden can be problematic.