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Mark Martin and Thomas Bettge of KPMG in the US discuss the IRS’s APA statistics for 2022, and the state of the IRS APA programme.

Magdalena Marciniak and Marta Klepacz of MDDP lay out the challenges and complexities of attempting group analysis in Poland, and outline the approach of the domestic tax authorities.

As organisations prepare for the implementation of the GloBE rules, Jonathan Culver and Amelia Teng of Deloitte provide a guide to the main issues confronting companies.

Sunny Leung and Conrad Turley of KPMG China offer an overview of the varied implications of the much-anticipated BEPS 2.0 rollout across Asia Pacific.

Factors such as a saturated market and challenging economic headwinds are threatening to bring an end to the SaaS ‘sugar rush’. Niall Kiernan of Vertex considers how businesses in this sector can prepare.

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.