The London interbank offer rate (LIBOR) will end in 2021. Sam Sim, senior advisor at the Vienna University of Economics and Business, and James Yeo, CFA, explain the transfer pricing (TP) implications of this transition across Asia.
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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.