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Luciana Rosanova Galhardo and Pedro Augusto Asseis of Pinheiro Neto Advogados chart the rise in importance of intangible assets under Brazilian tax law and their importance in modern corporate strategising.

Mark Martin and Thomas Bettge of KPMG in the US examine the OECD’s new proposals for a ‘unified approach’ to digital economy taxation, which are open to public comment until November 12. The OECD’s proactive stance should be welcomed.

Companies, tax departments and tax professionals must leverage new technologies and cultivate their capabilities for the digital future. Jen Knickerbocker, Amanda Hale and Jeff Butt of Deloitte look at the roles they will play in preparing for the digital future of tax.

Dmitry Garaev and Anastasia Avdonina of KPMG discuss the Supreme Court’s decision A47-9881/2017 of August 26 2019, which is of specific interest for companies receiving both operating profit and dividend income.

Oscar Campero and Yoshio Uehara of Chévez Ruíz Zamarripa y Cía analyse the requirements of economic substance and arm's length.

On July 1 2019, the Federal Brazilian Tax Authorities (RFB) published Solução de Consulta – Cosit 210/2019 (dated June 24 2019), providing that withholding tax should be levied at a rate of 15% on interest that is accrued but not yet due, where the outstanding debt is used to reduce accounting losses of a Brazilian company via a ‘debit to shareholders account’ transaction.

The Chilean government presented a Tax Modernisation Bill on August 23 2018.

Since 2013 China has established an increasing number of free trade zones (FTZs) around the country.

Aleksan Oundjian of EY discusses the impact in practice of new rules on taxing the indirect transfer of goods and shares.