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Monika Marta Dziedzic of MDDP shares how shareholders will find it increasingly difficult when applying for Polish dividend withholding tax refund requests.

Ignacio Rodríguez and Juan Manuel Magadan of PwC Argentina discuss how the Argentine government has actively pursued to expand its treaty network.

Brendan Brown and Alex Ladyman of Russell McVeagh outline how the New Zealand tax authorities are proposing to clarify aspects of the income tax and goods and services tax treatment of transactions involving crypto-assets.

Gianluca Nieddu and Barbara Scampuddu of Hager & Partners analyse recent Supreme Court decisions and explain why it seems clear that EU holding company structures are facing significant challenges.

Donald Vella and Kirsten Debono Huskinson of Camilleri Preziosi Advocates examine the impact of the Anti-Tax Avoidance Directive II on the tax framework in Malta.

The first edition of ITR’s Brazil Special Focus comes at a precarious time for the country’s economy, with the long-awaited matter of reform unexpectedly being overshadowed by a sudden global pandemic. Romero J S Tavares of PwC Brazil introduces the key topics that will dominate the tax landscape in 2020.

As Brazil finally considers converging its transfer pricing framework to reflect OECD standards, Francisco Lisboa Moreira and Felipe Thé Freire of Bocater, Camargo, Costa e Silva, Rodrigues Advogados examine the similarities and divergences between the approaches.

Economic groups are on the rise in the Brazilian transfer pricing world. Fábio Pallaretti Calcini of Brasil Salomão e Matthes Advocacia explores the growth of cost-sharing agreements and considers their domestic and international tax aspects.

Romero J S Tavares and Priscila Vergueiro of PwC Brazil outline how Brazil can enhance its international tax and transfer pricing model through a bespoke, calculated approach.