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Lewis Lu of KPMG China discusses the recent developments in advance tax rulings in Shanghai as the country moves towards greater tax transparency and certainty

Ralf Heussner, Alison Lobb, and Yvonne Weigelt from Deloitte’s global transfer pricing network preview a series based on an interview with the head of the transfer pricing unit at the OECD’s Centre for Tax Policy and Administration

Yong Chan Lee and Eun Jin Choi of Deloitte Korea provide an update on the application of the OECD’s two-pillar solution and explain how Korean businesses can prepare for amount B’s introduction

Cristiana Marques Aparício and Fernando Lança Martins of Cuatrecasas question whether new guidelines on non-resident real estate investment in Portugal are restrictive and discriminatory, and therefore contravene the EU’s free movement of capital principle

Nouran Ibrahim and Haidy Elaasser of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explain what supporting evidence should be kept in readiness for potential queries raised by the Egyptian Tax Authority at times of audit

Aditya Wicaksono and Irsan Pratama of GNV Consulting report on an update to the rules concerning bonded zones in Indonesia and summarise two new income tax-related regulations enacted at the start of 2024

Sanjay Kumar and Suchint Majmudar of Deloitte India provide a guide to the BEPS package and explain why streamlining the calculation of amounts A and B is integral to its successful implementation

ITR considers how insightsoftware’s Certent Disclosure Management platform addresses the various issues surrounding disclosure reporting requirements and finds it could be a powerful ally for under-pressure tax professionals

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