The draft Transfer Pricing Code of Conduct will improve how the EC Arbitration Convention works. Heinz-Klaus Kroppen and Stephan Rasch of Deloitte assess the progress made by the JTPF and the impact of the draft Code on new EU member states
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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.