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Kenneth Leung of KPMG China considers how the relaxation of restrictions on bonded refurbishment can potentially ease supply chain disruptions encountered by medical device businesses in China.

Oscar López Velarde and Diego Guerrero Segura of Ritch Mueller describe the key tax measures announced in Mexico’s 2022 Tax Reform Bill on September 8 2021.

Carlos Pérez Gómez and Karem Martínez Coeto of HLB MAAT Asesores explain why multinational enterprises would benefit from DEMPE analysis to reach a broad arm’s-length evaluation.

Corina Mîndoiu and Iulian Pasniciuc of EY Romania take a closer look at the documents required for ‘digital nomads’ in Romania and the tax implications involved.

I Dewa Made Agung Nugraha and Erviyanti of GNV Consulting discuss the amendments to taxpayer ID numbers, VAT on cellular phones and luxury goods sales tax.

Ana María Barbosa of EY Colombia provides detail on the taxpayers’ obligations to Colombia’s normalisation tax, which will apply from January 1 2022.

Ricardo Seabra Moura and Miguel Teles of Morais Leitão explain why it is important that parties involved in cross-border arrangements understand the role that economic substance plays as a result of DAC6 reporting.

Jun Au of DLA Piper Australia provides an overview of tax developments in Australia including the ATO’s response to the Glencore decision, improvements to the corporate collective investment vehicle regime and legal professional privilege.

In this interview, Emmanuelle Pontnau-Faure, partner at Ashurst France, talks to Dean Andrews, head of tax liability insurance in London at BMS Group, about new possibilities with insuring tax liabilities in France.