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Bruno Porto and Mark Conomy of PwC Brazil discuss the Brazilian Supreme Federal Tribunal’s decision confirming that municipal service tax (ISS) can apply over ‘complex contracts’.

Roderik Bouwman and Ilse Lagerweij of DLA Piper discuss the 2020 Memorandum on Tax Treaty Policy looking more specifically at changes that have been introduced since 2011 including the minimum standards of the MLI.

Janina Fornalik of MDDP analyses the package that seeks to simplify and modernise VAT settlement by Polish taxpayers.

Gregorio Martínez and Nicolas Foppiano of PwC Chile discuss the changes to the reporting rules in relation to the indirect sale of foreign entities that indirectly own Chilean underlying assets.

From COVID-19 recovery plans to VAT guidance, I Dewa Made Agung Nugraha and Dwipa Abimanyu Dewantara of GNV Consulting summarise the tax-related developments from early 2021 in Indonesia.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the corporate income tax, VAT and registration tax implications of the Central Revenue’s decision.

Romy Müller and Matthias Höhn of Deloitte take a closer look at draft guidance issued by the Swiss tax authorities on VAT succession in the frame of an asset deal.

Rishi Kapadia and Saurabh Shah of Dhruva Advisors discuss how the Union Budget 2021 has modified the equalisation levy and explore the changes through case studies.

Konstantinos Nanopoulos, Victoria Iliopoulou and Nicholas Demiroglou of TaxExperts Group consider the deficiencies in Cyprus’s tax framework with respect to the exchange of information.