The UK Pensions Regulator’s decision to issue its second ever Financial Support Direction against 25 companies in the Nortel Group in Canada, the US, Europe and Africa is because, in part, of an investigation into the telecommunications group’s transfer pricing arrangements.
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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.