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Karolina Viberg and Carl-Johan Lindman of KPMG Sweden evaluate a court decision on the deductibility of a licence fee paid by a Swedish company to the Maltese group company that owned the trademark.

Companies that had been denied energy tax reductions for electricity and fuel consumed in industrial activities will be encouraged by the Supreme Administrative Court’s stance, says Anders Edlund of KPMG Sweden.

Peter Boerhof, senior VAT director at Vertex Inc, discusses how tax should take a front seat when it comes to cross-border commerce.

Lewis Lu of KPMG China discusses the new IIT deduction for private pensions and the updated catalogue of encouraged industries for foreign investment.

Daniel Herde and Lene Bergersen of Deloitte Norway explain a ruling on whether a gain resulting from an intra-group transfer was taxable and whether the Norwegian rules are in breach of the EEA Agreement.

Cooperation, transparency, and trust between the tax authorities and taxpayers are notable goals in the latest audit guidelines, say Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners.

John Cunningham of Deloitte Ireland explains the motivation behind the EU’s CBAM, the timeline for its intended implementation, and what companies should be doing to prepare.

With the MLI expected to enter into force in Mexico in 2023, Jorge Díaz Carvajal of Escalante & Asociados considers the impact on the country’s existing DTAs and taxpayers.

Irsan Pratama and Jeklira Tampubolon of GNV Consulting summarise important updates to the rules governing Indonesia’s Import Facility for Export Purposes, and the exportation of palm oil, palm olein, and cooking oil.