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Warwick Ryan and Christopher Morgan of KPMG International and Barbara Bell of KPMG in the UK provide a guide to the new CBAM reporting obligations and what assistance is available for affected companies.

Peter von Burg and Rolf Wüthrich of burckhardt discuss the administrative assistance procedure in tax matters, which may concern companies with a group-related or a contractual link to Switzerland.

Bastian Thurneysen and Rolf Wüthrich of burckhardt cut through the thickets of Swiss law regarding the purchase and sale of branch assets under third parties and the tax implications of an intra-group restructuring.

Terje Bogaard of Deloitte Norway examines Norway’s proposed tax rules for cross-border mergers of mutual funds, with potential implications for both Norwegian and European entities.

Martin Krivinskas and Daniel Stutzmann of Deloitte Switzerland consider the benefits and risks of the transitional GloBE Rules as the country prepares to vote on a constitutional amendment regarding pillar two.

Marcel R Jung of MLL Legal analyses the perspectives of two Swiss federal governmental bodies – along with several academic and legal sources – on the taxation of rewards earned by blockchain trans-action validators.

René Matteotti, Sarah Bühler and Peter Vogt of Tax Partner AG analyse Switzerland’s bilateral cross-border commuter agreements, with a special focus on working from home, and discuss recent developments in this area.

Lewis Lu of KPMG China discusses enhanced tax measures to support innovation and small businesses.

S Vasudevan and Prachi Bhardwaj of Lakshmikumaran & Sridharan consider the potential impact of an amendment to extend the Indian ‘angel tax’ to non-resident investors.