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Charanya Lakshmikumaran and Pranav Mundra of Lakshmikumaran & Sridharan analyse the implementation of India’s GST law, which has had a significant impact on damages awarded by arbitral tribunals.

Justyna Bauta-Szostak and Bartosz Głowacki of MDDP report on the introduction of family foundations in Poland, and how they will be taxed.

Juan José Paullada Eguirao and Fernando Caballero Gout of Ritch Mueller discuss the substance requirements for applying double tax treaty benefits in the context of the MLI’s Principal Purpose Test.

Balazs Majoros and Adam Wojewoda of Deloitte Luxembourg offer practical tips for businesses facing audits in Luxembourg and anticipate some significant upcoming tax law changes.

Kyu Dong Kim, Min Young Sung, Joon Yung Jo and Ellie Jin of Yulchon report that foreign companies receiving Korean-sourced income are now required to disclose information about their financials and investors to access treaty benefits.

Greg Neill and Young-chan Jung of Russell McVeagh analyse New Zealand’s plans to encourage build-to-rent property developments via a series of new tax measures.

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente review the Italian Supreme Court’s intervention, as companies should anticipate a heavy burden of proof in tax disputes.

Eddie Ahn of DLA Piper Australia outlines the proposed changes to Australia’s thin capitalisation rules, tax deductions for intangibles and tax transparency rules for multinational enterprises.

The clock is ticking on the implementation of the OECD’s pillar two proposals. Phil Myers considers the challenges for companies, the changing role of tax professionals, and how a technology-based solution could help.