Norway introduces transfer pricing documentation rules; Brazil makes key ruling on methodology; New IP rights under consideration by ATO; Chinese transfer pricing receipts boost tax take; Exclusive: Ecuador makes crucial changes to TP policy; Hatch quits Ballentine Barbera to open DC TPA office; The direction of transfer pricing policy in Korea
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Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation
Despite initial hopes that the reporting obligation had been suspended, compliance challenges brought by Brazil’s indirect tax reform are very much a reality
As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda