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Wouter Kolkman and Jesse Peeters of DLA Piper analyse the significant impact that an amendment to the Dutch fixed establishment decree and CJEU case law could have on businesses.

KPMG experts consider what the consequences might be if tax is used as a lever to drive decarbonisation.

Alexis De Méyère and Melodie Geurts of PwC Belgium emphasise the importance of multilateralism as they discuss differing approaches to carbon pricing by individual countries and international bodies.

Lewis Lu of KPMG China looks at the latest enhancements to innovation tax incentives as well as new integrity requirements for Hainan free trade port incentives.

Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan explain why the taxability of actionable claims under GST is becoming an increasingly prominent topic that is raising the stakes for the online gaming industry and other relevant sectors.

Juan José Paullada Eguirao and Fernando Caballero Gout of Ritch Mueller discuss the Mexican tax authorities’ scrutiny in audits of cross-border service payments and how taxpayers can be better prepared to support their deductions.

Rodrigo Winter Salgado of PwC Chile reports on the submission of an ambitious tax reform bill to the Chilean Congress that proposes the creation of a tax on retained taxable profits.

Costin Manta of EY Romania reports on the latest alteration to the conditions under which the 5% VAT rate for social housing is applied.

Lewis Lu and John Timpany of KPMG China discuss the Inland Revenue Department’s interim arrangement that enhances taxpayers’ certainty on their compliance with the economic substance requirements under the revised foreign-sourced income exemption regime.