The BRICS represent five significant transfer pricing jurisdictions for taxpayers. All of them are big investment targets but each of them has a different transfer pricing regime to adhere to. Litigation is on the up in all of them. Sophie Ashley provides an overview of the trends and pitfalls taxpayers are facing in the BRICS and how to get around them.
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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 clients