Taxpayers may have to explain why they used a certain exchange rate in related-party transactions. If they cannot they could face higher tax bills, explain Jaroslaw Bieronski and Bartlomiej Bialy of Soltysinski Kawecki & Szlezak
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
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.