From Mauritius substance rules to Kenyan SEP tax and South African anti-avoidance measures, businesses must navigate growing scrutiny of cross-border IP structures in Africa
A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
Stephen Weston, Silke Imig and Priscilla Ratilal interpret the potential impact of the OECD’s guidance for businesses in the financial services sector.
Matej Cresnik, Oliver Busch and Jeremy Brown explain how captive insurance companies of non-insurance groups have come under increased scrutiny from the judiciary and tax authorities.
Stan Hales and Ralf Heussner consider the key challenges that the interbank offered rates (IBORs) reform faces from a transfer pricing (TP) perspective.
