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Miguel Gonzalez Amado and Vítor Loureiro e Silva of Vieira de Almeida update their analysis on the concept of beneficial ownership and comment on the first decision in Portugal regarding this issue.

Mark Martin and Thomas Bettge of KPMG in the US discuss IRS alternative dispute resolution (ADR) and prevention programmes and how their underutilisation impedes effective tax administration.

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici outline the issues surrounding an expected further revision of Directive 2011/16/EU on administrative cooperation in the field of taxation.

Paulo Victor Vieira da Rocha and Murilo Jakuk of VRMA Advogados discuss the implications of Law No. 14,596/23 as Brazil attempts to align itself with international transfer pricing standards.

Fernando Matesanz of Spanish VAT Services examines the proposed requirements and scope of a new compulsory electronic invoicing system in Spain after the publication of a long-awaited draft regulation.

Carlos Ayub and Daniel Macedo of Deloitte Brazil examine the country’s latest legislative attempts to conform to international TP standards, with far-reaching implications for taxpayers.

Paolo Ludovici and Pietro Bricchetto of Gatti Pavesi Bianchi Ludovici examine the most recent interpretative positions taken in Italy with regard to the taxable status and VAT deduction right of SPVs incorporated in the framework of MLBOs.

Bruno Fregoso of Copper Wolf reports on Mexico’s legislative attempts to grapple with the rising use of cryptocurrency, with potentially significant implications for both direct and indirect tax.

Vanesa Lanciotti of Deloitte Chile reports on Chile’s evolving TP regulation, and outlines steps multinational companies should take to stay compliant in the region.