Another year of transfer pricing development brings hope, for taxpayers and their advisers, that processes will be streamlined, guidelines will provide clarity and policy reform will allow for better interpretation. A new year allows for contemplation about the direction governments and tax authorities should take. Sophie Ashley reports on the expectations of global and regional advances.
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Spain and Poland are among the nations referred to the CJEU; in other news, Ireland plans to use its newly acquired Apple trial money to boost public spending
Amount B was top of the agenda at ITR’s US Transfer Pricing Forum 2024, while there were also heated discussions on the US’s potential adoption of pillar two
There will be an ‘unnecessary and burdensome compliance nightmare’ for small practices if the rules are not struck out, an Australian opposition politician told ITR
The report claims ‘significant progress’ has been made on global minimum tax implementation and says a ‘notable shift’ occurred in taxation of business