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Jeklira Tampubolon and Reza Farhan of GNV Consulting Services review a host of Indonesian tax developments, including more clarity on the income tax treatment of benefits-in-kind and updated processes for collecting outstanding tax.

With BEPS pillar two presenting data-related challenges for enterprise tax teams, ITR held a webinar in collaboration with insightsoftware and KPMG to explain the increasing need to transform tax processes.

Vincent Martin and Tomas Papousek of Deloitte Luxembourg analyse the complicated relationship between security token offerings and the EU’s VAT rules.

Tax has developed a reputation over the years for being a serious and rather joyless profession, partly due to decades of tax professionals being portrayed as men in suits with piles of paperwork in the mainstream movies and TV shows of the late nineties and early noughties, writes Niall Kiernan, senior director of product management for ecommerce and marketplaces at Vertex. Today, however, the adoption of new, emerging technologies, paired with significant changes to traditional workplaces and cultures, has given rise to a new ‘face’ for the industry. Tax is heading in a new direction, and it is being led there by ‘the tax technologist’.

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners analyse the recent ruling that clarifies the most appropriate TP method for determining the arm’s length principle.

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.