Sponsored

Stella Saritzoglou of EY in Greece explores the enhanced tax incentives granted for research and development, which are expected to boost research activities in the country.

From judicial decisions to ATO guidance updates, Paul McNab of DLA Piper summarises the tax-related developments from early 2021 in Australia.

Sivakumar Saravan and Sowmya Varadharajan of Crowe Singapore explore the changes and challenges that taxpayers can anticipate over the coming year.

Andrés Parra and María Alejandra Cuervo of EY Colombia explore how the international transfer pricing guidelines have influenced regulations in the country.

Víctor Anaya Sánchez of EY Mexico discusses how the newly introduced control system by the Mexican Tax Administration seeks to improve reporting functions related to fuel transactions.

Rolf Wüthrich of burckhardt Ltd explains how Switzerland is improving its compliance and reporting functions to strengthen the country’s reputation as a global business centre.

Daniel U Lehmann and Anke Stumm of Bär & Karrer consider how measures put forward by the OECD’s BEPS project and the EU Anti-Tax Avoidance Directive have impacted corporate taxation in Switzerland.

René Matteotti, Peter Vogt and Natalja Ezzaini of Tax Partner AG examine how Swiss authorities have sought to address tax queries concerning cross-border workers, which have emerged from the coronavirus pandemic.

Thomas Nabholz and Julian Kläser of Meyerlustenberger Lachenal describe how the research and development super-deduction and the patent box provide innovative Swiss companies with an opportunity for significant tax savings.