Tax is evolving at an ever-quicker pace. With BEPS action points being legislated into domestic law, treaty actions for the Multilateral Instrument (MLI), the introduction of the US Tax Cuts and Jobs Act from December 2017, trade/tariff initiatives and business complexity, is it time to create a formal high-level organisational role of chief strategic officer?
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals