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Monika Dziedzic and Łukasz Kumkowski of MDDP consider the dividend taxation exemption for payments made by Polish companies and explain the fulfilment of the beneficial ownership requirement by foreign holding companies

Lewis Lu and John Timpany of KPMG China report on the latest round of reviews of the EU’s list of non-cooperative jurisdictions for tax purposes, with Hong Kong now off the EU grey list

Tax and finance teams are adopting a working methodology pioneered by the tech world, says Peter Boerhof of Vertex

A case involving registration tax applied to a real estate contribution highlights the Italian tax framework’s inconsistency with the principles under a European directive, say Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici

Gabriel Caldiron Rezende of Machado Associados comments on a bill of law presented by the Brazilian Congress that outlines a recently created ‘sin tax’ on goods and services considered harmful to health or the environment

Gregory Verpoorten and Rogier Vanhorick of Deloitte explain three key lessons for tax leaders as real-time indirect tax compliance moves ever closer and compliance requirements become even more complex

Jeklira Tampubolon and Julius Wahyu Daryono of GNV Consulting Services report on fresh VAT incentives designed to stimulate investment in the housing sector, and several regulations that are intended to boost electric vehicle adoption

Interview with Carolina Acuña, partner, Deloitte S-LATAM

Interview with Asiata Agboluaje, Africa tax and legal international tax and regulatory partner (Nigeria), Deloitte Africa