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Macarena Bevilacqua and Mauricio Ramírez of PwC Chile explain how the country has incorporated provisions to remain attractive for entrepreneurs.

Ana Paula S Lui Barreto and Natalie Matos Silva of Mattos Filho evaluate the commercial response to the introduction of the new rule and consider its significance.

Constant Dimitriou and Katharina Blattner of Deloitte Switzerland explain how 25 years later, the Swiss VAT system continues to evolve.

Julia Pournara of EY Law Greece explores the growth of the concept of pharmaceutical clawbacks and considers its impact on the economy.

Sowmya Varadharajan of Crowe Singapore discusses how the Inland Revenue Authority of Singapore has stepped up its surveillance on transfer pricing in the commodities sector.

Jorge F Lopes and Paula Zugaib Destruti of Pinheiro Neto explore the role of taxation, among other variables, which have contributed to the growth and stabilisation of the payments industry in Brazil.

Gabriel Caldiron Rezende and Rogério Gaspari Coelho of Machado Associados discuss how the new Rio de Janeiro state law has changed the taxation of digital goods.

Ricardo Seabra Moura and Joana Sequeira of Vieira de Almeida examine the tax implications for Portugal as the UK prepares to exit the EU.

Magdalena Jaworska of MDDP sets out how the Polish VAT rates matrix has evolved to assist taxpayers.