The UK is becoming an increasingly competitive place to conduct research and/or hold intellectual property (IP). Lorna Smith, Matthew Dixon and Nicola Bellamy of Grant Thornton go through the changes to the UK tax system over a number of years, such as the extension of R&D reliefs and the introduction of the patent box regime, and their impact on transfer pricing.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The Irish government has been told that it’s spending too much of its corporation tax receipts and should instead focus on running bigger surpluses; plus, the IRS is set to merge tax practitioner offices
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