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In this interview, Chris Connors, head of corporate tax for Clarke Willmott LLP, talks to Jessica Bradley, associate director at BMS Group, about stamp duty land tax litigation in the UK and HMRC’s current approach.

Mark Martin and Thomas Bettge of KPMG in the US discuss the US Tax Court’s recent decision in Toulouse v. Commissioner and its ramifications.

Jyoti Arora and Pragya Kaushik of Lakshmikumaran & Sridharan explore the ‘beneficial ownership’ and ‘beneficial holding’ concepts and answer the questions that are often asked in relation to their scope.

Sérgio Vasques of Lobo Vasques discusses the challenges less robust tax administrations face when applying VAT to e-commerce.

Hartiadi Budi Santoso and Dwipa Abimanyu Dewantara of GNV Consulting provide an update of tax changes in response to COVID-19.

René Zulauf and Manuel Angehrn of Deloitte Switzerland explain why Switzerland remains open for global business.

Enrique González and Ricardo Barbieri of EY Mexico consider the impact of changes to interest rates and country risk rates on the transfer pricing analysis of financial instruments.

Jock McCormack of DLA Piper considers the recent consultations on the corporate collective investment vehicles regime, venture capital concessions and foreign investment reforms in Australia.

Umesh Gala, Saurabh Shah and Rushi Shah of Dhruva Advisors explain the impact of withdrawal of indirect transfer provisions.