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Businesses now have just two months to prepare for tax changes that take effect at the end of the transition period. Zoe Hawes of Deloitte UK explores some of the key changes from a tax perspective and the steps that tax teams can take to prepare.

Nicolas Duboille of Sumerson looks at the decision in the Clive-Worms case, which confirms that anti-avoidance rules targeting undistributed profits realised in low-tax jurisdictions are not easily applicable to trusts.

René Zulauf and Manuel Angehrn of Deloitte Switzerland explain why international investors continue to flock to Switzerland amid the challenging economic environment.

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.