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Yves Knel and Anne-Sophie Le Bris of Deloitte Luxembourg continue their analysis of the Multilateral Instrument in relation to real estate by considering methods to eliminate double taxation, focusing on Austria, France, Germany, Poland, and Luxembourg.

Jock McCormack of DLA Piper Australia reports on the forthcoming revision of the country’s thin capitalisation rules, proposals for a new anti-avoidance rule, and the expansion of double tax treaties.

As the ‘greenium’ helps drive the growth in sustainable financing, experts in transfer pricing, ESG, debt advisory, and energy transition from Deloitte Australia explain why multinational groups should be proactive in addressing the impact on related-party transactions.

Adrian Rus and Gabriela Bancescu of EY Romania report on the front-running enactment of legislation implementing the EU directive and what it means for MNEs.

John Timpany of KPMG China provides an overview of the foreign-sourced income exemption regime scheduled to become effective from January 1 2023 and discusses what actions businesses should take to prepare for it.

Filipe de Vasconcelos Fernandes of Vieira de Almeida highlights problems with the Council of the European Union’s introduction of a temporary solidarity contribution to address the ‘excess’ profits of energy companies and permanent establishments.

With transfer pricing complexities set to increase in 2023, Rahila Zahin of ARKK explains how automating processes can help.

Terje Bogaard of Deloitte Norway explains a ruling by the Norwegian Tax Appeal Board on the taxable gain when selling a partnership interest and the options to resolve the double taxation issue created.

As the adoption of the CBAM moves ever closer, Giovanni Gijsels, Alexis De Méyère, and Melodie Geurts of PwC Belgium consider the impact of the mechanism on importers and how they should prepare.