The OECD has released a white paper on transfer pricing documentation, which proposes a two-tier approach that would require taxpayers to submit a global master file along with country-specific transaction information. However the proposals could result in an increased compliance burden for businesses, according to one revenue authority official.
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DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process