TPWeek’s top picks for 2013

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TPWeek’s top picks for 2013

It has been a very busy year for international transfer pricing developments. Check out TPWeek’s top picks for 2013.



UK House of Commons debate on corporate tax avoidance

How Vale mining got its tax so wrong in Brazil and Switzerland

How to calculate the UK patent box

What the US bilateral safe harbour should look like

Indian guidance on R&D centres fails to reduce taxpayer confusion

SAT’s Liao Tizhong emphasises China’s commitment to developing its transfer pricing regime

Australian TP Bill: ongoing losses, financing structures and business restructuring at risk

Norwegian interest deduction proposals could force companies to consider mergers or group contribution arrangements

UN China chapter: Issues raised on contract R&D

Shell India’s impact on corporates: Issuing shares to overseas parents at an alleged discount

Global head of tax’s guide to approaching secondment and PE

How the tax market thinks the BEPS Action Plan will impact transfer pricing

Why India’s draft safe harbour rules may need work before gaining popularity with taxpayers

OECD questions the reality of implementing country-by-country reporting

Germany issues draft regulation for the profit attribution to permanent establishments

How to choose the right supply chain restructuring model



more across site & shared bottom lb ros

More from across our site

Valid pillar two objectives are still intact after the side-by-side agreement, but whether the framework is now settled is ‘a $64,000 question’, Morrison Foerster’s tax chair told ITR
Ian Halligan previously led Baker Tilly’s international tax services in the US
Exclusive ITR data emphasises that DEI does not affect in-house buying decisions – and it’s nothing to do with the US president
The firms made senior hires in Los Angeles and Cleveland respectively; in other news, South Korea reported an 11% rise in tax income, fuelled by a corporation tax boom
The ‘deeply flawed’ report is attempting to derail UN tax convention debates, the Tax Justice Network’s CEO said
Salim Rahim, a TP specialist, had been a partner at Baker McKenzie since 2010
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
The expansion introduces ‘business-level digital capabilities’ for tax professionals, the US tax agency said
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
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