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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.

Martin Krivinskas and Patricia Costa of Deloitte Switzerland explore the growing digitalisation of the tax function and take a closer look at its impact on processes, data and people.

Kevin Ng, Ron Cheng Ma and Kerry Yanbin Kuang of Deloitte explore how China has strategically developed its legal framework to provide a higher level of protection for taxpayers.

Lewis Lu of KPMG China discusses how Chinese tax authorities have improved their tax functions to meet increased reporting demands, while continuing efforts to encourage trade and investment.

Federico Vincenti and Alessandro Valente of Crowe Valente / Valente Associati GEB Partners outline the principal changes to advance tax rulings, as set out in the Italian budget law for 2021.

Nicolas Duboille and Hugo Levit of Sumerson analyse why the judges overturned the decision of the Paris Administrative Court of Appeal and ruled in favour of a broad interpretation of ‘dependent agent’.

Endy Arya Yoga and Aditya Wicaksono of GNV Consulting consider the recent changes to claiming VAT credit in Indonesia.