With Russia and France recently announcing they intend to introduce enhanced relationship tax compliance programmes similar to horizontal monitoring in the Netherlands, Joe Dalton asks how successful the practice has been in jurisdictions where it is already in place and how taxpayers might prepare for it in those where it is expected soon.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals