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John Goulias of EY in Greece explains the key elements of the Independent Authority for Public Revenue’s platform for the transmission of fiscal data.

TMF Group reports on the global accounting and tax landscape, examining the growth of the digital economy and the impact of the COVID-19 crisis on markets worldwide.

Christos Theophilou and Costas Savva of Taxatelier consider how the OECD’s guidance on financial transactions and transfer pricing (FTTP) can be interpreted in consideration of intra-group loans.

Jose Maria García-Valdecasas Alloza of García-Valdecasas & Viola assesses how Spain has approached the ‘duration of stay’ criterion for determining an individual´s tax residence during the coronavirus pandemic.

Sivakumar Saravan and Liew Kin Meng of Crowe Singapore consider the key provisions from the amendments including the surcharge for tax avoidance arrangements, and car-related expenses.

Mark Martin and Thomas Bettge of KPMG in the US explore the nature and tax consequences of secondary adjustments arising from transfer pricing adjustments initiated by tax authorities or taxpayers.

Alvaro Pereira and Mark Conomy of PwC Brazil explain why the RFB’s publication of SC 2006/2020 has confirmed favourable outcomes for certain transactions although the consequences concerning the broader treatment of foreign reimbursements remains controversial.

Niraja Srinivasan, Yves Hervé and Philip de Homont of NERA Economic Consulting take a closer look at the transfer pricing challenges and solutions that have emerged from restructuring expenses during the coronavirus pandemic.

Corina Mîndoiu and Cătălina Butan of EY Romania consider how national lockdowns have created fresh tax considerations for cross-border workers.