Corporate reorganizations, thin capitalization and transfer pricing are some of the areas covered by the 2006 tax reform proposals. Hidehiro Utsumi of Linklaters reveals these proposals and some tax law changes required due to changes to the corporate law.
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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.