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Anette Fjeld and Lene Bergersen of Deloitte Norway explain the Norwegian Supreme Court judgment in the case between six sea workers and Poseidon Personnel Services SA on one side and the Norwegian state on the other side.

Carlos Pérez Gómez and Oscar Antonio Salinas López of HLB MAAT Asesores discuss the Inter-American Center of Tax Administrations’ (CIAT) TP cocktail which addresses the control of abusive TP manipulation.

Konstantinos Nanopoulos, Victoria Iliopoulou and Nicholas Demiroglou of TaxExperts Group describe why following the Financial Action Task Force's plans may be a positive step forward for Malta’s economy.

Natalia Núñez and Fabián Jofré of PwC Chile consider the impact of fiduciary agreements on foreign investors in Chile.

Lewis Lu of KPMG discusses the new rules to facilitate the bonded refurbishment of imported medical equipment in China and the simplified APA procedure that takes effect September 1 2021.

Paulo Victor Vieira da Rocha and Custódio Moreira Brasileiro Silva of VRBF Advogados share insights on the impact of income tax reform for international tax planning regarding Brazilian companies' cross-border dividend distribution taxation.

Samuel Fernandes de Almeida and Filipa Miranda Relvas of Vieira de Almeida & Associados discuss the Portuguese taxation of foreign limited liability companies and limited partnerships under the non-habitual residents tax regime.

Júlio de Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the recent manoeuvre of the Federal Revenue Service to reduce the financial impact of the Brazilian Federal Supreme Court decision on the PIS/COFINS taxable base.

Lewis Lu and John Timpany of KPMG discuss why multinational enterprises in Hong Kong SAR need to be prepared for the OECD’s BEPS 2.0 proposals.