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Brendan Brown and Young-chan Jung of Russell McVeagh analyse the government’s proposed changes to the goods and services tax treatment of cross-border telecommunications services, including charging GST based on the consumer’s residence.

Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must be fulfilled in order for an exemption or reduction to be applied.

José Vicente Iglesias and Julia Rubio of Garrigues evaluate the new quality standard UNE 19602 which seeks to provide a model of best practice for tax compliance in the corporate governance arena.

André Kuhn and Robin King of Deloitte evaluate the Swiss Federal Council’s proposed reforms to the Swiss withholding tax system.

James Fuller and David Forst of Fenwick & West analyse the Ninth Circuit’s opinion in Altera v Commissioner, in which the majority held that the “commensurate with income” method can be employed to meet the arm’s length standard.

Mark Horowitz, Thomas Bettge, Mark Martin, and Theresa Kolish of KPMG assess the IRS’s reopening of the CAP programme, noting that the updated programme seeks to address transfer pricing issues.

Ana Carolina Carpinetti and Luiz Roberto Peroba Barbosa of Pinheiro Neto evaluate the proposed reforms to tax in Brazil and evaluate concerns raised by digital economy companies.

Tommaso Di Tanno, professor and founder of Di Tanno e Associati, explains how the EU and OECD efforts to tax the digital economy are progressing.

Andrea Silvestri, partner, and Paolo Ronca, associate, at BonelliErede explain the key amendments to Italy’s controlled foreign corporation (CFC) rules that have been introduced to align the country’s laws to the EU’s Anti-Tax Avoidance Directive (ATAD).