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Brendan Brown and Tim Stewart of Russell McVeagh summarise Inland Revenue’s draft guidance on negative interest payments and consider how it may impact banks and financial institutions.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

Oleg Rak, managing partner of Mason Rak, explains how firms from Europe and the Middle East can get ahead of 2021’s tax challenges through tailored, strategic recruitment.

Experts from HLB Thailand exclusively cover the latest tax and transfer pricing issues, developments and insights from the Thai market.

Federico Vincenti and Carola Valente of Crowe Valente/Valente Associati GEB Partners outline the key elements for businesses to consider from the provision which amended the 2010 transfer pricing documentation requirements.

Oleg Rak, managing partner of Mason Rak, discusses the growth of strategic tax opportunities across the Asia-Pacific market, as it prepares itself for the post-COVID world.

Viviana Belaunzarán and Rodrigo Covarrubias of Skatt take a closer look at the upcoming proposed reforms of labour provisions and highlight why this could concern businesses in Mexico.

Oleg Rak, managing partner of Mason Rak, describes how firms across the globe must strategically invest in tax talent in 2021, as a response to the fresh tax challenges which came to the forefront during 2020.