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.
Stan Hales and Ralf Heussner consider the key challenges that the interbank offered rates (IBORs) reform faces from a transfer pricing (TP) perspective.
Bill Yohana, Chad Lusted and Stan Hales assess how the COVID-19 economic environment has affected tax and transfer pricing (TP) considerations associated with the real estate sector.
Eric Centi, Julien Lamotte and Carole Hein evaluate progress on the transposition of DAC6 across EU member states amid delays caused by the coronavirus pandemic.
