Taxpayers should not overlook the hidden tools in the MAP toolbox when it comes to dispute resolution, particularly supplementary dispute resolution (SDR). Here Emile Simpson and Peter Nias write about the routes open to businesses.
This week Barclays’ tax affairs came under scrutiny after claims the bank avoided paying UK corporate tax via a Luxembourg structure, while the European Commission put forward its long-awaited proposal for an equity tax incentive.
Vaida Lapinskiene of EY discusses how circumstances are forcing businesses to transform their finance function to manage the challenges brought by the coronavirus pandemic.
Adrian Ball of EY looks at how customs authorities and companies are addressing the issue of end-of-year transfer pricing (TP) adjustments, and how companies should address this with customs authorities across the Asia-Pacific region.
The business need for sufficient cash flow is exacerbated during a crisis. Jamie Munday of EY discusses how the need can be met by utilising new sources of cash and employing well-developed cash tax planning to maximise your own resources.