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S Saravana Kumar and Wen Hui Yap of RDS Partnership analyse the crucial income tax ruling and its implications for the supremacy of Malaysia’s Federal Constitution.

Francisca Marabuto Tavares of Morais Leitão reviews Portugal’s controversial application of GAAR rules, and considers whether compensatory interest application could be unconstitutional.

Endy Arya Yoga and Arip Prastyo Wibowo of GNV Consulting Services deliver a broad Indonesian tax update, with news on stamp duty procedures and an e-Tax Court.

Lewis Lu and John Timpany of KPMG China discuss the Inland Revenue Department (IRD)’s adjusted approach to issuing Hong Kong Certificate of Resident Status (HK CoR) and the revised HK CoR application forms.

Jun Au of DLA Piper Australia reports on two key Australian tax developments, with legislative uncertainty remaining on individual tax residency but judicial clarity on treaty interpretation.

Henrik Jonsson of KPMG Sweden, who represented the client in the Supreme Administrative Court case discussed in this article, says the ruling is much appreciated and will have positive effects for leases.

Raghavan Ramabadran, Sahana Rajkumar and Disha Jain of Lakshmikumaran and Sridharan provide a guide to the issues taxpayers face in India under the GST law.

Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv concludes the follow-up article on SAFE investments in Israel, outlining the relative certainty of walking the safe “green path”.

In the first of a two-part article, Henriette Fuchs of Yaron-Eldar, Paller, Schwartz & Co in Tel Aviv reports on Israel tax authorities’ acceptance of the SAFE for investment in innovative and tech companies.