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A recently issued decree addresses the uncertainty surrounding the obligation to appoint a tax representative in Portugal but some issues are yet to be resolved, reports Ana Carrilho Ribeiro of Morais Leitão.

Justine Sacarello of KPMG explains what greenwashing is, why it matters, and how to avoid it.

Loek Helderman and Chris Morgan of KPMG explain that tax transparency is set to become an integral part of ESG disclosures.

Budgetary changes could result in a capital gains tax rate of 53%, says Solange Dias Nóbrega of Morais Leitão, as Portugal’s policy of heavy taxation of individuals shows no sign of being reversed.

Eric Janowak of KPMG discusses navigating the current trends among SWP funds and preparing for those potentially on the horizon.

Monika Dziedzic of MDDP delves into the nuances of Polish lump-sum taxation and explains how factors such as the kind of business undertaken by individuals can have a substantial impact on the applicable rates.

Marta Klepacz of MDDP explains that the application of transfer pricing changes to third-party transactions has placed a burden on taxpayers, not least because of the difficulty in identifying the suppliers in indirect transactions.

Miguel Ángel García Piña of QCG Transfer Pricing Practice explains the complications for Mexican taxpayers now that business reason has been firmly embedded as a concept under recent reforms, but with uncertainties remaining.

Lewis Lu and John Timpany of KPMG China discuss the implications of a proposed refined foreign source income regime in Hong Kong for constituent entities of multinational enterprises.