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Konrad Medoliński of MDDP explains the applicability, tax base calculation methods, and offsetting rules of the minimum corporate income tax provisions soon to be introduced in Poland

Rebecca Hammer and Sandra Solbrekke of Deloitte Norway explain the consequences of the impending introduction of the income inclusion rule and a qualified domestic minimum top-up tax in Norway

Grace Luo, Jason Yu, and Michelle Geng of KPMG China provide an update on how life sciences companies operating in China are affected by an anti-corruption drive, new VAT legislation, e-invoicing, and Golden Tax System Phase IV

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