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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.

Aldo Mariani of KPMG International presents the key findings from an extensive survey of tax dispute professionals regarding the trends and developments in today’s tax environment, and how authorities are adjusting their approach.

In a two-part video series moderated by Grant Wardell-Johnson of KPMG International, KPMG leaders introduce the metaverse and consider its future and opportunities, before exploring the tax and strategy considerations unique to the sector.

Danang Syailendra and Hartiadi Santoso of GNV Consulting Services outline the many tax benefits businesses may encounter when operating in the IKN.