Understanding competition economics can help multinationals and national authorities restore and maintain the legal certainty of tax rulings. In the first of a two-part series of articles, Carina Lange, senior consultant at CEG Global in the Netherlands, explains the approach the Commission is taking to assess whether tax rulings or systems distort competition and how it fits into the general economic assessment of state aid cases.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
As pillar two reshapes global tax competition, the UK faces a crucial challenge: how to remain attractive to multinationals without sacrificing tax revenues
Multinationals importing goods into Brazil may need to align TP files and customs documentation more closely as authorities gain new tools to challenge related-party transactions
The private equity-backed deal hands Grant Thornton immediate and impressive US scale, but World Tax data suggests the firm still has work to do to gain recognition
From Instagram content to £100m transactions, the founder of Thomas & Co International discusses building a modern tax and accounting firm for business founders
Pillar two compliance is creating unprecedented data demands for multinational tax departments, making closer collaboration with FP&A teams essential for accurate reporting and audit readiness