The OECD’s base erosion and profit shifting (BEPS) project has been a bone of contention in the transfer pricing arena ever since its inception, with concerns from taxpayers piling up despite constant efforts at reassurance. Sophie Harding discusses taxpayers’ most burning concerns and explores whether the OECD’s BEPS proposals are actually feasible.
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Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention
The EU agreed new cooperative and investigative measures to tackle VAT fraud, while Hungary faced legal action and Lavez Coutinho expanded its indirect tax team