The Roses Have Wilted and Only a Few Less Thorns—Australia’s Finalised Third Party Debt Test Guidance  
    
      October 30, 2025
    
    
      Explore the restrictive interpretation of third party debt in Australia's PCG 2025/2, with minimal concessions and a hardline approach by the Commissioner. 
    
   
  
          
    
          
    
    EU VAT Quarterly Wrap-up –– Q3 2025 
    
      October 28, 2025
    
    
      In this Q3 2025 edition of our VAT Quarterly Wrap-up, we address three VAT topics which kept the CJEU busy in the third quarter of 2025. Alongside these cases, we selected a number of developments relevant for companies active in EU Member States.
    
   
  
          
    
          
    
    A Transfer Pricing Prescription for Thai Pharma Distributors 
    
      October 22, 2025
    
    
      Explore transfer pricing challenges in the pharmaceutical sector, shaped by high profitability, R&D investments, patent protections, and marketing intangibles. 
    
   
  
          
    
          
    
    Strict Criteria for Domestic Exemption of EIFEL Rules' Excluded Entity Exception 
    
      October 22, 2025
    
    
      CRA states that holding foreign, personal use property may prevent taxpayers from relying on “domestic exemption” from EIFEL.