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Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the measures set out by Italy to assist businesses and taxpayers manage the economic impact caused by the COVID-19 outbreak.

Ricardo Marletti Debatin da Silveira and Gabriel Caldiron Rezende of Machado Associados discuss the tax measures adopted in Brazil during the COVID-19 crisis.

Jian-Cheng Ku and Rhys Bane of DLA Piper explain how the Netherlands have approached the documentation requirement introduced by the implementation of ATAD II

Dinko Dinev and Mariana Cohen Margiotta of Deloitte Luxembourg analyse the key takeaways from the OECD’s recent TP guidelines targeted at MNEs and tax administrations.

Mark Martin and Thomas Bettge of KPMG in the US explore certain implications of the global COVID-19 pandemic for companies’ transfer pricing arrangements.

Mauro Berenholc and Luiz Fernando Dalle Luche Machado of Pinheiro Neto explore why questions regarding corporate income tax deductability are still commonplace for Brazil subsidiaries of software groups.

António Pedro Braga of Morais Leitao evaluates the merits of GAAR developments in Portugal

Roberto Carlos Rivas and Carolina Céspedes Lacombe of PwC Chile explain how Chile's transfer pricing laws are converging towards the global model.

Yves Hervé, Philip de Homont and Georg Dettmann of NERA Economic Consulting discuss how financing centres are coming under extra pressure.