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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.

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.