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João Miguel Fernandes of Morais Leitão, Galvão Teles, Soares da Silva & Associados considers the societal factors and international initiatives driving the increasing adoption of ESG concepts in business strategy.

Sebastián Ayza and Federico Scheffler of Galicia Abogados explain the conditions under which a US fiscally transparent vehicle with Mexican-sourced income is entitled to Mexican tax relief.

Raghavan Ramabadran and S Ganesh Aravindh of Lakshmikumaran & Sridharan explain some questions of interpretation relating to a chapter of the Customs Tariff that is of uniquely Indian origin.

Rabie Morsy, Ahmed Khalifa and Sandra Aziz of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt summarise the main changes under a newly issued decree.

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici explain how the introduction of Regulation (EU) 2022/2560 tackles the issues arising from the provision of subsidies to undertakings from third countries.

Federico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente set out the transfer pricing complexities that can result from different forms of corporate restructuring.

Jun Au of DLA Piper Australia analyses the expansion of the existing registers regarding foreign ownership of Australian assets in July 2023 and reports on the ruling in a case concerning sham payroll service entities.

Júlio Oliveira and Gabriel Caldiron Rezende of Machado Associados discuss the measures taken by the Brazilian federal government to boost tax collection.

Vertex’s Niall Kiernan highlights four potential game-changers for marketplaces that want to get a grip of their tax calculation.