Sponsored

Costas Savva and Niki Antoniou of Taxand Cyprus discuss the most important provisions from the Cyprus and Kazakhstan DTT, effective January 1 2021.

Mehul Bheda, Abhishek Mundada and Parth Savla of Dhruva Advisors discuss the Delhi High Court ruling concerning the India–Netherlands tax treaty and the MFN clause.

Elina Chronopoulou of EY Greece discusses the application of transfer pricing principles on financial transactions in Greece.

Juan Luis Zayas and Nicolás Cremades of Garrigues describe the current status of DAC6 in Spain and consider the various issues that may raise concerns for intermediaries and taxpayers.

Sandra Benedetto and Jonatan Israel of PwC Chile consider Chile’s approach to taxing cryptocurrencies and cryptoassets.

Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS’ advance pricing agreement (APA) statistics for 2020 and consider the APA programme in the midst of the COVID-19 pandemic.

Enrique Gonzalez and Jose Carbajal of EY Mexico consider why concepts related to economic substance are critical for companies operating in Mexico.

Randall Fox of DLA Piper discusses the trends defining the TP function, and explains how the law firm has emerged as a strong alternative to accountancy firms in Europe.

Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida & Associados consider why the changes to permanent establishment in Portugal raise several challenges.