Developing countries have long struggled with transfer pricing. The Platform for Collaboration on Tax has drawn up a draft toolkit to help them and it is inviting feedback from stakeholders. TP Week speaks to leading figures behind the Platform and business and NGO critics to get their view.
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.