The battle to stop the abuse of tax havens is becoming widespread. The Ecuador Tax Administration is joining the fight, using strategies such as making it impossible for companies whose shareholders are located in tax havens to participate in public procurement, charging additional taxes on dividends and presuming related-party relationships between transacting parties, which can have effects on transfer pricing.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Sweeping changes are headed for Germany’s TP system in the New Year. Tax teams will need to be well-prepared, say Andreas Katz and Anna Kupprion of Kreston Bansbach