Peer Pressure: Building and Maintaining an Effective Peer Group
November 4, 2025
Learn how peer group observation helps identify trends, self-benchmark to maintain competitiveness, and showcase responsibility in executive compensation.
Vietnam Tax Update: DECREE NO. 236/2025/NĐ-CP GUIDING SOME PROVISIONS OF RESOLUTION NO. 107/2023/QH15 ON PILLAR 2
November 4, 2025
Decree No. 236/2025/NĐ-CP guiding some provisions of Resolution No. 107/2023/QH15 on the application of top-up corporate income tax under the Global Anti-Base Erosion Rules.
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.