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Lewis Lu and Curtis Ng of KPMG look at changes by Hong Kong SAR’s Inland Revenue Department to its foreign withholding tax treatment that could increase of the cost of doing business for multinational groups

Jeklira Tampubolon and Julius Wahyu Daryono of GNV Consulting Services summarise November’s tax-related developments in Indonesia.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse the laws on customer list transfers and explain why this has been a problematic area in Italy.

Rebecca Diacono of Fenech and Fenech Advocates outlines conditions and benefits as Malta introduces new rules to create incentives for qualifying taxpayers.

Adrian Rus and Gabriela Bancescu of EY Romania examine the evolving transfer pricing audit environment in Romania.

A brief update to Nuances embedded in Russia’s participation exemption (ITR, January 29 2019) by Viktoria Ivashchenko, Denis Gamiy and Dmitry Garaev of KPMG.

Jorge Moreira Pelaez of Garrigues investigates a potential flaw in how insurance transactions are located, which could lead insurance and reinsurance taxpayers onto difficult territory.

Brandi Caruso and Robin King of Deloitte investigate the lessons learned and pitfalls to avoid in responding to FATCA group requests under the Swiss-US double tax treaty.

David Forst and James Fuller of Fenwick & West discuss the recent changes which modify the exisiting Section 385 regulations.