Global Legal Insights

This is the 12th edition of Global Legal Insights – Corporate Tax.  It represents the views of a group of leading tax practitioners from around the world.

As the world continues to face macro-economic volatility, together with the uncertainty caused by elections in over 50 countries, pressure therefore remains on tax revenues and the capacity of tax administrations.  The OECD continues to struggle to finalise international tax initiatives like Pillar II, and domestic tax authorities continue to change rules amid increased competition for international capital.  This means tax professionals continue to be challenged, both from a technical and a compliance perspective.
Authors were invited to offer their own perspective on the tax topics of interest in their own jurisdictions, explaining technical developments as well as any trends in tax policy.  The aim is to provide tax directors, advisers and revenue authorities with analysis and comment on the chosen jurisdictions.  We would like to thank each of the authors for their excellent contributions.