An OECD discussion draft on intra-group financial transactions is slated for release in July. Stakeholders hope the OECD can provide some much-needed principles on financial transactions such as intra-group guarantees to avoid differences between countries that lead to transfer pricing controversy.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.