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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A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny
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