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The KPMG Global Tax Function Benchmarking Survey helps tax teams at multinationals understand how comparable functions are evolving. David Linke, global head of tax and legal services at KPMG International, summarises the findings

With the first reports under the carbon border adjustment mechanism due at the end of January 2024, Agnieszka Kisielewska of MDDP explains the criteria for its application and the reporting obligations for affected importers

A two-part summary of India’s goods and services tax law changes in 2023 concludes as Raghavan Ramabadran, Sahana Rajkumar, and Derlene Joshna of Lakshmikumaran & Sridharan explain the taxation of services provided between branch offices

A two-part series summarising changes to India’s goods and services tax law in 2023 begins by focusing on corporate and personal guarantees. Raghavan Ramabadran, Sahana Rajkumar, and Derlene Joshna of Lakshmikumaran & Sridharan share their insights

In an article complementing a webinar held in partnership with ITR, John Timpany of KPMG China shares observations on the practical application of Hong Kong’s expanded foreign-sourced income exemption regime that businesses should consider

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici say several issues are resolved by revised criteria regarding the tax residence of legal entities, but the increase in remote working creates complications

Jock McCormack of DLA Piper Australia reviews crucial new government guidance on tax and related issues involved with software licensing and distribution and intangibles migration arrangements

Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on two substantial new tax benefits designed to stimulate and preserve continued investment in technology companies

Marie Hedin and Jennifer van der Gronden of KPMG Sweden hope for clarification from the CJEU after a referral by the Supreme Administrative Court regarding whether the tax agency’s approach aligns with the VAT Directive