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S Saravana Kumar and Nur Amira Ahmad Azhar of Rosli Dahlan Saravana Partnership discuss a high court case clarifying reinvestment allowance for capital expenditure.

Ángel Escalante and Juan Manuel Morán of Escalante & Asociados examine whether a new fee for the use of the public infrastructure in Mexico City is a gateway to double or multiple taxation.

Puneet Jain and Aanchal Jain of Lakshmikumaran & Sridharan discuss the controversy on taxability of royalty, FTS and interest on receipt basis in India from the perspective of non-residents.

Linda K Rollefsen and Lene Bergersen of Deloitte Norway explain two recent interpretative statements from the Norwegian Directorate of Taxes and discuss how they will affect the taxation of employee share incentive schemes.

Kirsten Debono Huskinson and Andrea Darmanin of Camilleri Preziosi Advocates provide an update on pillar two.

S Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan compare the scope of source rule of taxation of FTS, royalty and interest under Indian domestic law and tax treaties.

Mark Martin and Thomas Bettge of KPMG in the US discuss certain aspects of recent US Treasury final regulations regarding foreign tax creditability.

Brian McDonnell of Deloitte Ireland provides an overview of grant and tax incentives that can be used to help fund investments to meet new carbon targets.

With online sales booming, more tax authorities are applying destination-based taxes. This poses significant end-to-end indirect tax challenges, as Vertex’s tax management guide shows.