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Bob van der Made of PwC assesses the current level of tax harmonisation across EU member states, and evaluates whether there would be further harmonisation under a new EU Commission.

Yves Hervé and Philip de Homont from NERA Economic Consulting propose a practical approach to structuring DEMPE analysis.

Riana Zanni of EY Greece evaluates recent changes to Greek tax law, which enhance transparency and aid in the elimination of corruption.

Hartiadi Budi Santoso and Irma Sari Batubara of GNV Consulting Services analyse two new tax regulations: one concerns moving goods to and from free trade zones and free port zones and exemption from excise, while the other relates to income tax collected from buyers on the sale of luxury goods.

Ahdianto Ah and Jeklira Tampubolon of GNV analyse new tax regulations introduced in Indonesia, including one related to documents equivalent to tax invoices.

Gian Luca Nieddu and Barbara Scampuddu of Hager Partners analyse a Supreme Court ruling which declared a company was resident in the Netherlands because its effective management took place in this jurisdiction.

Michel Lambion and Christian Deglas of Deloitte Luxembourg analyse a CJEU decision which rules that the one month deadline for responding to a request for information when seeking a VAT refund is not mandatory.

Rosanne Bonnici of Fenech & Fenech analyses the first Maltese guideline on the remittance basis of taxation, assessing both its advantages and disadvantages.

Roderik Bouwman & Gabriël van Gelder of DLA Piper assess recent developments in Dutch tax law, including the legislative proposal concerning ATAD 2, a letter from the state secretary of finance on recent ECJ judgments and a new policy on a tax ruling relating to cross-border structures.