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Glaucia Lauletta Frascino of Mattos Filho provides thought provoking discussion on the tax reforms being tabled in Brazil.

Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners summarise the new coalition government’s policy priorities as regards the economy and tax.

Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho of Machado Associados explain how the Mercosur states and the EU will benefit from their important new trade agreement.

Cristiane I Matsumoto and Mariana Monte Alegre de Paiva of Pinheiro Neto Advogados discuss the shortcomings of Brazil’s payroll taxation regime.

The decision of the Court of Justice of the EU (CJEU or Court) on the Portuguese case Manuel Jorge Sequeira Mesquita (Case C-278/18) recently became available. Mário Silva Costa and André Caetano Ferreira of Cuatrecasas explain the details of the case and the possible consequences of the court’s decision.

Multinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report.

The OECD’s work around the digitalisation of the economy is proceeding at a rapid pace and many multinational enterprises may be surprised at the scope of changes to the international tax framework. These changes could impact all larger multinationals, not just those that consider themselves part of the digital economy.

The technology, media and telecommunications (TMT) sector may be directly affected by the G20/OECD digital economy tax proposals. Sajeev Sidher and Kaidi Liu of Deloitte Tax LLP look at the uncertainties ahead.

Aengus Barry and Sérgio Moreno of Deloitte UK analyse the tax proposals against the energy and resources sector, a clear example of a sector not often seen as ‘digital’ but for which the digital tax could have great implications.