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Bharathi Krishnaprasad and S Vasudevan of Lakshmikumaran & Sridharan explain the requirements for non-residents in India to claim tax treaty benefits after several notable developments

Lewis Lu of KPMG China discusses the simplified reporting requirements for outward-facing Chinese enterprises to declare their outbound investments and income

Łukasz Kupień of MDDP analyses Polish regulation on preventing hybrid mismatches, and assesses its implications on the tax position of international groups

Juan José Paullada Eguirao and David Guakil Raffoul of Ritch Mueller explain the computation and payment process of capital gains taxes derived from the sale of shares by non-Mexican residents

Terje Bogaard of Deloitte Norway explains a decision by the Tax Appeal Board regarding tax liability for the acquisition of receivables between group companies at a discount

Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS Appeals process, including recent developments that affect how Appeals functions

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici report on the extension of the creditability of foreign taxes to the Italian regional tax on productive activities, subject to the international tax treaty involved

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners report on a decision regarding the taxation of intercompany transactions based on the activities of a branch and its parent company

Endy Arya Yoga and Aditya Wicaksono of GNV Consulting summarise legislative developments in Indonesia concerning the oil and gas sector and the taxpayer repatriation and investment commitments under the Voluntary Disclosure Programme