Chile is among the first countries requiring multinational companies to file a country-by-country report, explain Roberto Carlos Rivas and María Carolina Camargo of PwC.
BEPS will inevitably lead to an increase in international tax disputes, write Joe Duffy and Tomás Bailey of Matheson.
BEPS has well and truly reached Japan’s shores. Timothy O’Brien, Takuma McNie and Luke Tanner of Deloitte Tohmatsu Tax look at the ins and outs of the new documentation requirements.
Following international cooperation in the area of taxation, for example within the OECD, a number of non-binding materials (soft law instruments) have been generated. These documents contain information and considerations that may be of interest for interpretation of domestic tax rules, writes Johan Rick of KPMG Sweden.
Shiv Mahalingham of Duff & Phelps provides a roundup of the key changes to the UK transfer pricing landscape in recent months.
David Forst and Larissa Neumann of Fenwick & West provide a roundup of recent transfer pricing developments in the US.