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Sandra Benedetto and Jonatan Israel of PwC Chile explore the continuing clash between technological innovation, data protection and legal regulation in Chile.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the latest clarifications on entry tax associated with mergers by incorporation in Italy.

Romy Mueller and Jan Widmer of Deloitte Switzerland explain recent administrative changes which seek to clarify tax liability for foreign investors.

Bruno Santiago and Miguel Teles of Morais Leitão analyse the findings of the recent significant ruling on the applicability of the tax regime of UCI incorporated under Portuguese law to UCI incorporated under a foreign law

Jock McCormack of DLA Piper summarises tax-related developments which rounded off 2019 in Australia.

Lewis Lu of KPMG explores the impact of new rules on equity investment in China.

Jim Fuller and David Forst of Fenwick & West explain the most significant provisions from the new regulations on base erosion and anti-abuse tax.

The decision of the CJEU on the Portuguese case Paulo Nascimento Consulting (Case C-692/17) recently became available. Diogo Ortigão Ramos and Mário Silva Costa of Cuatrecasas explain the details of the case and the possible consequences of the decision.

Ricardo Marletti Debatin da Silveira of Machado Associados explores the Supreme Court’s analysis of an appeal in habeas corpus (RHC n. 163.334 / STF), which could lead to wider tax enforcement measures in Brazil.