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Type of publication: Technical

Americas Transfer Pricing 2025

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.

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Estonian CIT – A New Tax Incentive for Investors in Poland

AGN EMEA Tax Committee News

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. 

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AGN Taxpresso: 2025 – Issue 1

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:

  • Up-to-date information on tax developments in Asia Pacific countries.
  • Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
  • Annual budget announcements.

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How Can Advance Mutual Agreements (AMAs) Help Resolve Double Taxation Agreement (DTA) Cases in Germany?

AGN EMEA Tax Committee News

A Practical Guide to Resolving Double Taxation Cases: Germany has concluded double taxation agreements with more than 90 countries worldwide. Applying these agreements does not always lead to the avoidance of double taxation in practice but sometimes leads to tax disputes due to the respective autonomous interpretation of the agreements by the participating contracting states.

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INSIGHT: Your Gateway to Technical Excellence

Welcome to the latest issue of INSIGHT – The Technical Resource Center (TRC) magazine.

In an industry where change is the only constant, staying ahead of the curve is imperative. That’s where the Technical Resource Center (TRC) comes in. Its value-building tools and resources will help you stay ahead and thrive in our ever-evolving technical landscape. Expand your firm’s technical capabilities and meet complex client challenges.

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AGN Taxpresso: 2024 – Issue 4

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:

  • Up-to-date information on tax developments in Asia Pacific countries.
  • Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
  • Annual budget announcements.

Continue reading

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