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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.

Aydin Hayri, Nicola Lostumbo, and Richard Schmidtke analyse the business model of the life sciences industry and the challenges in applying the G20/OECD’s digital tax proposals.

If no sector-specific exemptions are included in the digital economy tax overhaul, financial services will be greatly impacted, from established entities to challenger banks, B2B and B2C. Stephen Weston, Ralf Heussner and Priscilla Ratilal investigate.

Digitalisation is driving the auto industry through an evolutionary leap. Stephan Habisch and Andreas Göttert of Deloitte Germany look at the new digital era tax approach that may upturn existing TP practices.

Ignacio Rodríguez and Juan Manuel Magadan examine the two double tax treaties Argentina has signed with Luxembourg and Japan, both relating to income tax.

Sandra Benedetto and Fernando Binder analyse several amendments made by the Chilean government to the Tax Bill submitted to Congress in August last year, one of which seeks to tax digital services with value added tax (VAT).

Tehmina Sharma and Riddhi Shah of Deloitte India examine the industrial products and construction sector, where digitalisation is upending traditional business and supply chains.

Reform is in the air for Central America’s tax systems. Alfredo Rodríguez, Diego Martín-Menjívar, Armando Manzanares, Carlos Taboada and Diego Salto Van der Laat of Consortium Legal take a look.