Nick Skerrett and Matthew Rees, of PwC, explain why the European Court of Justice’s (ECJ) ruling in the case of Wheels Common Investment Fund Trustees v HMRC means the question of VAT on investment management fees in the context of pensions remains unresolved and why taxpayers should not withdraw their claims just yet.
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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