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Multinationals importing goods in the APAC region face varying compliance requirements across the jurisdictions. Shubhendu Misra and Michiel Friedhoff of EY explain several approaches to managing and avoiding disputes with the customs authorities

Jesper Solgaard of EY provides a guide to the EU Carbon Border Adjustment Mechanism, explains how to address the associated challenges and opportunities, and explores its potential impact on the Asia-Pacific region

Sweden’s Supreme Administrative Court has clarified that a right to deduct input VAT on share disposal costs also applies for holding companies that do not conduct external VAT-able activities, says Susann Lundström of KPMG Sweden

Fernando Matesanz of Spanish VAT Services explains why a case involving an erotic streaming service has aroused the interest of the VAT community

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici highlight recent advancements in cooperative compliance programmes at the international level, with an emphasis on the Italian tax regime amid ongoing changes in legislation

Jock McCormack of DLA Piper Australia reports on substantial amendments to the prior draft of Australia’s thin capitalisation reforms and a landmark ruling concerning the application of royalty withholding tax and diverted profits tax

Carola Valente of Crowe Valente/Valente Associati GEB Partners explains the application of the OECD Transfer Pricing Guidelines to financial transactions as multinationals increasingly centralise their treasury functions

S Vasudevan, Prachi Bhardwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan explore the applicability of grandfathering clauses to converted instruments under India’s tax treaty with Mauritius

A report based on the views of influential indirect tax professionals provides valuable insights into how tax teams are balancing the desire for global expansion with compliance requirements, says Peter Boerhof of Vertex