The first step has been taken to establish transfer pricing regulations. Additional regulatory measures are needed for arm's-length compliance in accordance with the OECD Transfer Pricing Guidelines, argue Jonás Bergstein and Domingo Pereira of Estudio Bergstein
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.