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Join Dhruva Advisors, Taxsutra, and ITR from 12.30pm–2pm BST (5pm–6.30pm India Standard Time) on July 23 to hear expert analysis of the implications of the tax proposals in India’s 2024–25 budget

Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss treaty articles 12 and 13 within the context of national case law concerning the taxation of fees paid for imported technical services

Maria Andersson Berg of KPMG Sweden explains the main proposed amendments and says joint calculation of the deduction base and net interest income will create a more favourable system for most groups

Application of the GloBE rules will present a challenge for the Polish legislature as it seeks to maintain the country’s appeal as an investment location, say Monika Marta Dziedzic and Łukasz Kumkowski of MDDP

Vítor Loureiro e Silva and Duarte Canau of Vieira de Almeida & Associados discuss the key aspects of the Portuguese exemption waiver regime and whether it is in accordance with EU law and principles

Fabian Abi Cakra and Aditya Nugroho of GNV Consulting report that Indonesia’s reservations now cover 13 countries, while new regulations have addressed export duty rates for metal mineral products and tax administration systems

Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente explain the benefits and recently updated provisions of the cooperative compliance regime

Jock McCormack and Jun Au lead off DLA Piper Australia’s monthly roundup by explaining the significance of the Full Federal Court overturning a decision concerning royalty withholding tax and diverted profits tax

Amid legislative uncertainty, increased data challenges, and safe harbours laced with potential pitfalls, ITR hears some BEPS pillar two myths dispelled and learns how tax functions can get their preparations on track