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Mark Martin and Thomas Bettge of KPMG in the US describe the Amount A tax certainty process in the recently released pillar one blueprint and explore how it might work in practice.

Shashidhar Upinkudru and Vishal Lohia of Dhruva Advisors assess the impact of the Tax Tribunal’s ruling and consider how this may affect the tax position of Indian companies with significant foreign parentage.

Lewis Lu of KPMG sets out the key elements from China’s strategy of stepping-up its regulatory oversight of the evolving technological space.

Justyna Bauta-Szostak and Łukasz Kupień of MDDP take a closer look at the obligations of real estate companies in Poland following the introduction of a bill to improve tax collection.

Paul McNab of DLA Piper Australia analyses the Full Federal Court of Australia’s judgment from commodity company Glencore’s partial victory in its dispute with the Australian Tax Office.

Filipe de Vasconcelos Fernandes of Vieira de Almeida looks at the tax challenges that lay ahead as Portugal embraces hydrogen, especially through the lens of the Energy Sector Extraordinary Contribution.

Emanuel Băncilă of EY Romania discusses the business implications of the ruling which bars Romanian tax authorities the power to audit taxpayers outside the five-year statute of limitation period.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the contents from the Italian Revenue Agency’s circular letter which aims to create a more accessible patent box regime.

Christos Theophilou and Demis Ioannou of Taxatelier present a case study of how the Cypriot tax authorities use safe harbour rules in determining arm’s-length interest rates.