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Lewis Lu of KPMG China looks at the Chinese government’s latest step in its Guangdong–Hong Kong–Macau Greater Bay Area strategy, a master plan for developing Guangzhou’s Nansha district.

The differences and similarities in the implementation of the MLI in Austria, Germany, France, Luxembourg and Poland are summarised by Yves Knel and Anne-Sophie Le Bris of Deloitte Luxembourg, in association with regional experts.

Astrid Schudeck and Belén Guiachetti of PwC Chile consider whether Chilean VAT on digital services is more effective than Amount A in the pillar one measures.

Raghavan Ramabadran and Sahana Rajkumar of Lakshmikumaran & Sridharan Attorneys discuss GST in India, five years since it was first introduced, and consider how the government and industry are striking a balancing act.

Jorge Díaz Carvajal of Escalante & Asociados explains why taxpayers should comply with the business purpose provisions in Mexico’s Federal Tax Code.

S. Saravana Kumar and Nur Hanina Mohd Azham of Rosli Dahlan Saravana Partnership discuss a High Court ruling where a business sale agreement is subject to nominal stamp duty.

S. Saravana Kumar and Rashmika Krishnamoorthy of Rosli Dahlan Saravana Partnership discuss the law surrounding the taxation of foreign source income in Malaysia.

Dr. Yves Hervé and Dr. Jens Rubart of NERA Economic Consulting explain how the German Foreign Tax Act, introduced in January 2022, affects retroactive price adjustments and the definition of intangibles.

Nicole Ribeiro da Rosa of Morais Leitão explains why Portugal’s patent box regime may be one of the most attractive in Europe.