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Hartiadi Budi Santoso and Reza Farhan of GNV Consulting Services summarise tax-related developments from mid-2020 in Indonesia.

Agnieszka Wnuk of MDDP considers the utility and effectiveness of the ‘securing opinion’, a specific protective tax ruling available in Poland.

Lewis Lu and John Timpany of KPMG analyse the implications of the revised guidance on advance pricing arrangements in Hong Kong SAR.

Ramona Azzopardi, Fiorella San Martin and Arthur Henrique Pasquini of WH Partners evaluate the key benefits of the Consolidated Group (Income Tax) Rules in Malta.

Bartosz Głowacki of MDDP discusses the tax implications of the cut in interest rates, the changes to payment liabilities and VAT.

Mehul Bheda and Saurabh Shah of Dhruva Advisors discuss how changes to the taxation of dividends has created a favourable economic environment for foreign investors.

Lewis Lu of KPMG China explains that despite the recent easing of foreign investment restrictions, significant barriers to access DTA relief still remain in China

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explore the judicial decision which noted that costs deductibility is confirmed, even if the effective supplier and invoice issuer are different.

Claudia Sofianu and Geanina Ciorâţă of EY Romania consider the tax implications arising from restrictions on the free movement of the workforce as a result of the coronavirus pandemic.