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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.

Ranjeet Mahtani of Dhruva Advisors explores how India’s GST has fared since coming into effect in July 2017, while focusing on developments in the space of input tax credits.

Xiaoyue Wang and Choon Beng Teoh of KPMG China explain how recent developments affirm the programmes’ effectiveness in providing certainty to transfer pricing arrangements in China.

Georgiana Iancu of EY Romania explores the concept of fixed establishments within the Romanian tax framework and looks at how it operates alongside VAT legislation and tax audits.

Xavier Sotillos Jaime and Mariana Cohen Margiotta of Deloitte provide an overview of the Grand Duchy’s direct tax framework.

Paul Ashburn and Rohit Sharma of HLB Thailand explore how Thai transfer pricing legislation has evolved to entail greater disclosure requirements and discusses the associated risks for taxpayers.

Mauricio Valenzuela and Santiago Tubio of PwC Chile describe the updated guidance, which includes the use of a flow through entity approach.