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.
Vaida Lapinskiene of EY discusses how circumstances are forcing businesses to transform their finance function to manage the challenges brought by the coronavirus pandemic.
Adrian Ball of EY looks at how customs authorities and companies are addressing the issue of end-of-year transfer pricing (TP) adjustments, and how companies should address this with customs authorities across the Asia-Pacific region.
The business need for sufficient cash flow is exacerbated during a crisis. Jamie Munday of EY discusses how the need can be met by utilising new sources of cash and employing well-developed cash tax planning to maximise your own resources.