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Veronica Kusumawardani and Cindy Kikhonia F of DDTC Consulting report that anti-avoidance measures have been introduced in Indonesia despite parliamentary concerns over their impact on investment in the country.

Ana Carrilho Ribeiro and António Queiroz Martins of Morais Leitão, Galvão Teles, Soares da Silva & Associados report opportunities on the taxation of capital gains arising from the sale of SMCs, in the hands of resident and non-resident individual shareholders.

Isadora Thurm of Jáuregui y Del Valle breaks down Brazil’s tax policy overhaul as the country seeks to match international TP standards.

Michael Cedercrantz and Ingrid Faxing of Skeppsbron Skatt explain why enhanced reporting requirements and public awareness regarding ESG presents risks but also opportunities for MNEs navigating an increasingly complex tax terrain.

Oscar Campero, Yoshio Uehara and José Luis Iglesias of Chevez Ruiz Zamarripa report that maquila companies must navigate new transfer pricing waters after the withdrawal of their option to submit advance pricing agreements.

Daniel Alexander Laoh and Manmeet Vij of Deloitte explain why digitalisation is increasingly key for tax leaders as they face increasing compliance requirements and a global push for tax transparency.

Charles Setia Oetomo, Felic Setiawan and Wirawan Sasongko of GNV Consulting Services outline the development of Indonesia’s transfer pricing landscape, uncertainty surrounding secondary transfer pricing adjustments and how taxpayers may address it.

Viktoria Dimitrova and Alain Goebel of Arendt & Medernach reflect on the conclusions that may be drawn from the FIAT state aid case for TP purposes.

Oscar Lopez Velarde and Pablo Múgica Ortiz of Ritch Mueller analyse certain peculiarities in cross-border syndicated loans with Mexican-sourced interest.