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Mark Martin and Thomas Bettge of KPMG in the US analyse the 2022 mutual agreement procedure statistics for the US and discuss their significance for businesses

Recent decisions on market placement fees for investment fund units and debentures open the door for taxpayers to seek the recovery of stamp tax, say Susana Estêvão Gonçalves and Nicolle Barbetti of Cuatrecasas

Nouran Ibrahim and Hana Khalil of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt discuss the rationale and basics of implementing mechanisms for the correct administration of central/intra-group service charges

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