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Christos Kourouniotis of EY Greece describes why tax and transfer pricing considerations tend not to be a priority for start-up businesses.

Sakkara Simón and Ricardo Barbieri of EY Mexico consider that other relevant variables should be included in applying the comparable uncontrolled price method on hotel tariffs.

Jock McCormack of DLA Piper describes how the expansion of the double tax treaty network in Australia is very timely and well supported.

Nicolas Duboille and Hugo Levit of Sumerson examine the taxation of real estate capital gains in France by non-residents and consider a case when the seller is a Delaware corporation.

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.

Cédric Tussiot, Antoine Farioli and Stéphanie Porzio of Deloitte discuss how technology can be used in virtually every step of VAT affairs management.

Darussalam and Danny Septriadi of DDTC explain how technology may redefine the new tax business process and strengthen certain principles of an ideal Indonesian tax system including certainty, fairness, simplicity and transparency.

Mélanie Pereira of Vieira de Almeida & Associados explains the tax regimes applicable for real estate investment in Portugal.

Paulo Vieira da Rocha, Murilo Jakuk and Marina Fernandes of VRBF Advogados discuss the advantages of the current interest on equity payment possibility, its usual qualification on double tax treaties and the consequent impact of its proposed abolition.