The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year
Taxpayers should not overlook the hidden tools in the MAP toolbox when it comes to dispute resolution, particularly supplementary dispute resolution (SDR). Here Emile Simpson and Peter Nias write about the routes open to businesses.
Nick Gaudioso Jr, Mayank Gautam and Randy G Price of Deloitte US examine the digital transformation in the oil and gas sector and the transfer pricing considerations that multinational enterprises must explore.