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In the first article of a two-part series, Yasmine Hammad of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt examines the Egyptian tax authorities’ transfer pricing risk assessment criteria.

Yasmine Hammad of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt concludes a two-part series that focuses on transfer pricing from an Egyptian perspective by explaining the main factors that companies should consider.

Raghavan Ramabadran, Sahana Rajkumar and Derlene Joshna of Lakshmikumaran & Sridharan summarise three important changes under the Finance Act, 2023 that could affect global companies with operations in India.

Meron Ghebremicael and Lene Bergersen of Deloitte Norway explain a recent decision by the Tax Appeal Board regarding Irish common contractual funds’ eligibility under the Norwegian participation exemption method.

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici describe the evolution of the country-by-country report at the OECD level and under the EU directives, and consider reporting for ESG policy purposes.

Fernando Matesanz of Spanish VAT Services explains the VAT refund system for travellers in Spain and why a harmonised refund scheme for non-EU travellers should be high on the European Commission’s agenda.

Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS’s APA statistics for 2022, and the state of the IRS APA programme.

Magdalena Marciniak and Marta Klepacz of MDDP lay out the challenges and complexities of attempting group analysis in Poland, and outline the approach of the domestic tax authorities.

As organisations prepare for the implementation of the GloBE rules, Jonathan Culver and Amelia Teng of Deloitte provide a guide to the main issues confronting companies.