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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.

In this interview, Staffan Bos, senior tax underwriter at Transact Risk Partners, talks to Dean Andrews, head of tax liability insurance in London at BMS Group, about common tax risks in France and how they interact with TLI.

Jesús Aldrin Rojas y José Augusto Chamorro de QCG Transfer Pricing Practice explican por qué la introducción de pilar 1 y 2 de la OCDE será un paso positivo para México.

Alice Oliveira, Pedro Buffolo and Bruno Santo of Finocchio & Ustra discuss Brazil’s potential corporate income tax changes that may impact companies and investors.

Alessandro Valente of Valente Associati GEB Partners/Crowe Valente looks at a key ruling which clarifies the tax treatment of Italy-based employees engaged in smart-working during the pandemic.

Sérgio Vasques of Lobo Vasques explains why Cape Verde’s new tax arbitration system is a major stepping-stone to boost the country's competitiveness.