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Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici examine the recent judgment, which declares that even payments between resident entities must be scrutinised.

Nouran Ibrahim of Saleh, Barsoum & Abdel Aziz – Grant Thornton Egypt explains what information local tax teams need to collate for documentation purposes, and how, as audits become more likely and increasingly stringent.

Warwick Ryan and Christopher Morgan of KPMG International and Barbara Bell of KPMG in the UK provide a guide to the new CBAM reporting obligations and what assistance is available for affected companies.

Peter von Burg and Rolf Wüthrich of burckhardt discuss the administrative assistance procedure in tax matters, which may concern companies with a group-related or a contractual link to Switzerland.

Bastian Thurneysen and Rolf Wüthrich of burckhardt cut through the thickets of Swiss law regarding the purchase and sale of branch assets under third parties and the tax implications of an intra-group restructuring.

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.