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Bruno Santo and Leandro Lucon of Finocchio & Ustra discuss corporate income taxation on government grants given in the form of ICMS tax incentives.

Justyna Bauta-Szostak and Piotr Paśko of MDDP consider whether or not interest exceeding the maximum interest rate, can still be recognised at arm’s-length.

Sérgio Vasques of Lobo Vasques considers the complexities of taxing the inputs used in the production of energy products and electricity under the European Energy Taxation Directive.

Tatyana Matveeva and Olga Wollny of KPMG Russia discuss new tax incentives for IT companies aimed at creating an attractive business climate in Russia.

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners provide an update on an effective and commonly used dispute resolution instrument, the mutual agreement procedure.

Cyril Maucour, Stéphane Gasne and Jessica Benchetrit of DS Avocats consider how the BEPS project implementation by the Multilateral Instrument exacerbates tax and employment problems related to the international mobility of employees.

Hendrik Blankenstein and Caterina Colling Russo of Tax Partner evaluate the transfer pricing challenges that the COVID-19 pandemic has brought for multinational enterprises.

Benjamin Miller and Abbas Raza of Bennett Thrasher outline a step-by-step framework for value chain analyses that will assist tax and transfer pricing professionals in evaluating risks, identifying opportunities and preparing appropriate master file documentation.

Danny Beeton and Alain Goebel of Arendt & Medernach explain the OECD’s action points for taxpayers regarding loss allocation, in response to the financial impact of the pandemic.