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Lewis Lu and John Timpany of KPMG analyse the impact of the Inland Revenue Department’s updated Departmental Interpretation and Practice Notes No. 1 on taxpayers.

Jock McCormack of DLA Piper highlights the key tax-related developments from late 2020 in Australia.

Charles Oetomo and Welly Armantha Napitupulu of GNV Consulting highlight the key tax-related developments from late 2020 in Indonesia.

Bruno Porto and Mark Conomy of PwC Brazil discuss the Brazilian Superior Tribunal of Justice's decision confirming the triggering event for income withholding tax over foreign debts.

Monika Marta Dziedzic of MDDP summarises the key elements that businesses and taxpayers in Poland should anticipate following the announcement of a range of tax regulations in November 2020.

Konstantinos Mavraganis of EY in Greece explains how recent jurisprudence has established clearer guidance on the benefits of double tax treaties for providing legal certainty.

Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions.

Sandra Benedetto and Jonatan Israel of PwC Chile explore how coronavirus-related economic policies and recent administrative jurisprudence have helped revitalise the Chilean laws on amortisation.

Andrew Jackomos and Rohit Sharma of HLB Thailand assess how country-by-country reporting (CbCR) regulations are evolving in Thailand, and consider the implications for businesses.