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.
Head of the transfer pricing (TP) unit at the OECD, Stewart Brant, talks to Deloitte about how the OECD is responding to the challenges of taxing the digital economy, COVID-19 and developing dispute prevention and resolution mechanisms.
Paul Riley, Samuel Gordon and Ralf Heussner preview ITR’s financial services guide, produced in collaboration with global transfer pricing (TP) experts from Deloitte.
Ralf Heussner, Sebastian Ma’ilei and Stephen Weston explore how the coronavirus pandemic has affected businesses in the financial services sector and consider the transfer pricing (TP) changes for the ‘new normal’.