AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:
Each year, the AGN Central & South America Tax Committee provides a collection of information relevant to international trade. This document contains a summary and general information about the main taxes of countries in the Central & South America region.
Switzerland has released its Safe Harbour interest rates for 2025—benchmarks that significantly affect how multinational companies structure intra-group loans. While often overlooked due to their technical nature, these rates carry real weight for compliance, tax risk management, and treasury strategy. For finance professionals and tax advisors operating in or through Switzerland, staying informed isn’t optional—it’s essential.
The Americas Transfer Pricing 2025 publication (available in Spanish and English) provides a summary of how goods, services, and intangibles are priced between related entities in Latin American countries.
A summary of the most relevant taxes in Latin America.
Looking to grow and reinvest profits without an immediate tax hit? Poland’s Estonian Corporate Income Tax (CIT) model offers an attractive solution.
The model was introduced based on solutions implemented in Estonia’s tax system—hence the commonly used term “Estonian CIT.” In practice, it refers to a lump-sum taxation of company income, effective only when profits are distributed to shareholders.
AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:
A summary of tax facts of countries/territories in the Asia Pacific region
A collection of transfer pricing summaries of countries/territories in the Asia Pacific region
Discover the latest updates to the Netherlands’ 30% tax ruling for foreign employees in 2025. This article explains the revised rates, key eligibility criteria, and the end of the partial foreign taxpayer status — essential insights for expats and employers navigating Dutch tax benefits and compliance.