Transfer pricing was pointed to as a root cause of the erosion of countries’ tax bases even before the BEPS Project materialised. Andrew Hickman, Melinda Brown and Mayra Lucas explore the transfer pricing-specific aspects of the project.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.