The UK tax authority’s latest transfer pricing (TP) consultation demonstrated an appetite for stronger OECD-aligned guidelines. Yet the changes will also increase the burden of proof for large businesses.
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Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.