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Jun Au of DLA Piper Australia provides a round-up of the most prominent tax-related developments from the beginning of the new decade.

Mark Martin and Thomas Bettge of KPMG in the US take a closer look at the US Tax Court’s opinion in the Adams Challenge case and consider its implications for taxpayers on the OCS.

Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss how the local government is taking active steps to incentivise agriculture and food production in Brazil.

Brendan Brown and Young-chan Jung of Russell McVeagh summarise the proposed measures that the Inland Revenue have put forward for allocating the purchase price in sales of property or business assets.

Flavio Mifano of Mattos Filho explores why Interpretative Rule no. 5/2019 may benefit foreign investment in the Brazilian financial and capital markets.

Renata Correia Cubas of Mattos Filho provides an insight into what Brazil’s tax system can expect in 2020, as it actively looks to address the flaws which have played spoilsport in recent years.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline how Italy will seek to reward businesses who strive for technological excellence.

Gregorio Martínez of PwC Chile takes a closer look at the complicated law surrounding VAT exemptions on payments abroad from Chile.

Konstantinos Mavraganis of EY Greece analyses the new guidance issued for double tax relief which includes the upgrading functionality of the Greek Double Tax Conventions network.