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Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss the decision of the Brazilian Federal Supreme Court, which deemed the tax liability of energy distributors on free market transactions as unconstitutional.

Dean Andrews and Martijn de Lange of BMS Group explain why tax liability insurance (TLI), an innovative tool which transfers tax liabilities to the insurance industry, are increasingly used as an alternative to advanced pricing agreements (APAs).

Mark Martin and Thomas Bettge of KPMG in the US discuss the recent IRS announcement on telescoping for advance pricing agreement and competent authority cases, and explore what this means for taxpayers.

Agnieszka Kisielewska of MDDP explains how changes to the VAT law in Poland during 2020 has benefitted businesses and taxpayers.

ITR Americas Tax Awards winners Chuck Kosal, Emily VanVleet and John Wells discuss how Deloitte is at the forefront of driving tax transformation, in a podcast.

Nicolas Duboille and Alexia Dal Ponte of Sumerson analyse recent case law concerning the application of the French capital gain tax applicable to non-resident entities on the transfer of a significant shareholding in a French entity.

Konstantinos Nanopoulos, Victoria Iliopoulou and Nicholas Demiroglou of TaxExperts Group explore what the introduction of DAC6 means for Cyprus’s transfer pricing world.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the key elements of the Italian budget law set out for 2021.

Conceição Gamito and Teresa Teixeira Mota of Vieira de Almeida assess the proposed ‘Netflix tax’ and analyse its shortcomings against the backdrop of European and constitutional principles.