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Aleksan Oundjian of EY explores the impact of Colombia’s uncertain indirect tax regulations on M&A operations.

Gabriël van Gelder and Xander Stubenrouch of DLA Piper Netherlands discuss the final judgment by the Dutch Supreme Court on the financing structure of a private equity fund.

Lewis Lu of KPMG China looks at how the Chinese STA have sought to clarify the application of corporate income tax.

Mark Martin and Thomas Bettge of KPMG in the US examine the Inclusive Framework’s July statement on pillars one and two and consider what it has to say about dispute prevention and resolution.

René Zulauf and Manuel Angehrn of Deloitte Switzerland explain why the country prefers a multilateral solution to tackling questions on minimum taxation.

S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan explain why changes to the recording of goodwill will have far-reaching consequences on business acquisitions and reorganisations.

Sandra Benedetto and Jonatan Israel of PwC Chile explain why there is little surprise that crypto-exchanges have not been registered in the simplified mechanism for Chilean ISD.

Jesús Aldrin Rojas and José Augusto Chamorro of QCG Transfer Pricing Practice explain why the introduction of the OECD’s pillar one and pillar two will be a positive step for Mexico.

Ricardo Barbieri and Juan Carlos Ochoa of EY Mexico consider the comparable uncontrolled method on commodity transactions, and the role technology has to play.