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Ricardo Marletti Debatin da Silveira and Mercia Cristina de Paiva Braga of Machado Associados discuss recent decisions from the Brazilian Federal Supreme Court on the topic of indirect taxes.

Mark Martin and Thomas Bettge of KPMG in the US note the opening of applications for the IRS’ CAP programme’s 2021 year, and reflect on how the programme’s approach to transfer pricing has shifted in recent years.

Rodrigo Covarrubias of Skatt outlines the key elements of the latest bill presented to Congress on reforming the digital economy, and considers the effectiveness of the provisions.

Wensing Li and Heidi Skovdahl of Deloitte explain how businesses have responded to the Norwegian government’s financial support programme to mitigate the economic disruption of COVID-19.

Magdalena Marciniak and Marta Klepacz of MDDP discuss the key considerations that Polish businesses must look out for as they complete their transfer pricing obligations.

Sandeep Bhalla and Ashish Agrawal of Dhruva Advisors discuss the contours of the faceless assessment scheme, its implications, and how engaging with the Indian revenue authorities will never be the same again.

Ahdianto and Julius Wahyu of GNV Consulting highlight the key tax-related developments from August and September 2020 in Indonesia.

Lewis Lu of KPMG China explains how the State Taxation Administration has moved to respond to queries on ‘home office working’ for foreigners.

Jian-Cheng Ku and Tim Mulder of DLA Piper consider the practical implications of introducing a conditional exit tax to the dividend tax act in the Netherlands.