Management fees: why clear contractual terms are the answer

Ralph Cunningham

October 01, 2012

The definition of management fees varies substantially around the world and that is leading to tax authorities mounting more and more challenges to what companies believe they are entitled to deduct from their taxable income under this heading.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

Timeline: the long road to Brazil’s TP reform

The Brazilian government may be about to align the country’s unique system with OECD standards, but this is a long-awaited TP reform and success is uncertain.

Josh White, February 08, 2023

Pillar two implementation in the EU: where we are

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.

Ralph Cunningham, February 06, 2023

Opinion: Trump’s tax legacy is secure whatever happens in 2024

It’s one of the great ironies of recent history that a populist Republican may have helped make international tax policy more progressive.

Josh White, February 06, 2023

Protester carries a flag during a demonstration against Presiden

Brazil has 120 days to settle TP reform

Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.

Josh White, February 03, 2023

This week in tax: Shell’s profits spark tax calls

Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF warns Australia to raise taxes to sustain public spending.

Josh White, February 03, 2023

Viersen, Germany - January 9. 2022: Closeup of mobile phone with

OECD releases final technical guidance for global minimum tax

Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.

Josh White, February 02, 2023

Infosys acknowledges £20m tax dispute with HMRC

The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.

Josh White, February 01, 2023

Marina Bay Sands and ArtScience Museum in Singapore after sunset

This month in indirect tax: GST reform in Malaysia; VAT updates in UK, Italy, Ukraine

Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.

James Nurton, February 01, 2023

Korean companies stay cautious despite pillar two push

A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.

Ralph Cunningham, January 30, 2023