In a recession transfer pricing risk is intensified as tax authorities scrutinise intercompany payments rigorously in an attempt to recover cash. Joanna Faith finds out what tax departments can do to improve their positions and avoid aggressive auditing in the downturn.
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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.