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Stanislav Denisenko of KPMG Russia explains the controversy surrounding Article 54.1 of the Tax Code of the Russian Federation and why key questions remain unanswered.

Demis Ioannou and Niki Antoniou of Taxand Cyprus discuss the protocol to amend the double tax agreement between Cyprus and the Swiss Confederation.

René Zulauf and Manuel Angehrn of Deloitte Switzerland discuss why Switzerland can never really be described as a tax haven.

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.