Across the board tax authorities are pushing to collect more revenue and transfer pricing is a prime target. In spite of economic difficulties, transfer pricing specialists are in demand across the world to deal with these extra enquiries and companies are hiring fast. Sophie Ashley looks at transfer pricing recruitment trends and requirements in some of the world’s biggest multinational companies.
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While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems