Sponsored

S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan consider the impact of significant economic presence in the Indian tax regime.

Paul Ashburn of HLB Thailand considers the delayed reform of tax policies in Thailand.

Alice Oliveira, Fernanda Sampaio and Bruno Santo of Finocchio & Ustra discuss the corporate income tax consequences of the Brazilian Supreme Court decision regarding the exclusion of ICMS from PIS/COFINS.

Mark Martin and Thomas Bettge of KPMG describe the US approach to transfer pricing issues involving blocked income, a problem highlighted by recent and upcoming developments.

Francisco Cabral Matos and Margarida Campelo of Vieira de Almeida & Associados consider why affordable housing in Portugal may be a trend for real estate investment because of its appealing tax regime.

Yves Hervé and Philip de Homont of NERA Economic Consulting discuss the transfer pricing changes introduced in the German Foreign Tax Code.

Lewis Lu and John Timpany of KPMG discuss the tax concession for carried interest in Hong Kong SAR.

Maria Rigaki of EY discusses EU Directive 2018/957 which impacts the posting of employees and explains why the tax rules need to be aligned.

Manuel Angehrn and Kayla Eberli of Deloitte Switzerland discuss a Swiss Supreme Court case that considers transfer pricing methods.