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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

After the initial hype, Lachlan Wolfers and Garth Roark of KPMG consider whether generative AI is seen as a fear, foe, or friend in the tax world, and explain how it could help practitioners

Overall, 2023 saw the world of tax seek to solidify common standards via a significant legislative overhaul. Oleg Rak, managing partner of specialist tax recruitment firm Mason Rak, analyses current trends from the year, and what they mean for tax leaders looking to gain an advantage in a competitive market

Against the backdrop of a domino effect in the introduction of mandatory e-invoicing among EU member states, Gunjan Tripathi of Vertex says businesses should future-proof themselves by proactively addressing the transition