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
Bill Yohana, Chad Lusted and Stan Hales assess how the COVID-19 economic environment has affected tax and transfer pricing (TP) considerations associated with the real estate sector.
Eric Centi, Julien Lamotte and Carole Hein evaluate progress on the transposition of DAC6 across EU member states amid delays caused by the coronavirus pandemic.
Head of the transfer pricing (TP) unit at the OECD, Stewart Brant, talks to Deloitte about how the OECD is responding to the challenges of taxing the digital economy, COVID-19 and developing dispute prevention and resolution mechanisms.
