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S Vasudevan, Devashish Jain, and Kanika Jain of Lakshmikumaran & Sridharan say that a ruling by the Delhi bench of the Income Tax Appellate Tribunal brings clarity, but questions remain concerning its application

Join ITR and KPMG China at 5pm Beijing time (9am GMT) on December 12 2023 to hear about the most recent changes to the foreign-sourced income exemption regime

Consignment goods and customs re-examination are among the subjects of the latest raft of tax reforms in Indonesia, report Jeklira Tampubolon and Fabian Abi Cakra of GNV Consulting

Santiago Llano Zapatero and Diego Guerrero Segura of Ritch Mueller note Mexico’s ‘remarkable’ digital transformation in invoicing, but issues in cross-border M&A transactions and a Supreme Court of Justice ruling suggest a tricky landscape

The Swedish VAT Act faces change after the Supreme Administrative Court ruled it fails to fulfil the EU’s requirements of clarity, precision, and transparency, reports Ellie Kvistrum of KPMG Sweden

Ana Helena Farinha and Tiago Martins de Oliveira of Cuatrecasas say that the intragroup financing of Portuguese companies could be affected by a rule that is out of kilter with several other EU jurisdictions

Mark Martin and Thomas Bettge of KPMG in the US discuss the tax certainty provisions of the Multilateral Convention for amount A and evaluate their utility for businesses

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici argue that a decision by the Italian court violates the European freedoms in treating a non-resident taxpayer differently from resident entities without justification

Andra Cașu and Raluca Vasile of EY Romania outline the minimum tax on turnover that comes into effect from January 1 2024 in Romania and the exceptions to its general applicability