State energy policies are now a key factor shaping where hyperscale data centers locate and grow amid rising AI-driven power demand. This insight highlights how varying regulations across states create both opportunities and risks for developers.

With its updated instruction sheet on cross-border audit cooperation, the German Ministry of Finance signals a stronger focus on coordinated tax enforcement. Joint and simultaneous audits are gaining relevance – especially in transfer pricing matters. For multinational groups, this means greater pressure to ensure consistency and audit readiness across jurisdictions.

Behind every purchasing decision lies a deeper debate: Should procurement be centralized or decentralized? While centralization offers cost savings, the decentralized approach is culturally ingrained. How can CEOs balance these strategies?

Learn how PMK 37, Indonesia's new e-commerce income tax regulation, expands the tax base and modernizes tax collection procedures under Article 22.