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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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.