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Jesús Aldrin Rojas y José Augusto Chamorro Gómez de QCG Transfer Pricing Practice comparten los resultados de un análisis comparativo que evaluó los rendimientos de compañías localizadas en países emergentes y países desarrollados.

Sivakumar Saravan and Liew Kin Meng of Crowe Singapore analyse the tax implications of the country’s unique, new corporate entity structure.

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.