Many multinational companies choose to adopt a global master file system when complying with national transfer pricing documentation requirements. Astra Zeneca provided a critique of the concept as part of the discussion on the White Paper for documentation at the OECD’s public consultation on transfer pricing matters this week.
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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort