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.
Jimena González de Cossío Higuera of Chevez Ruiz Zamarripa explains how global businesses have been forced to adapt their M&A activity owing to the coronavirus pandemic.
As the BEPS 2.0 project gains momentum toward finalisation, Barbara Angus and Luis Coronado of EY summarise how we got here, provide an update on the latest developments and share their views on what to expect next.
Edward Morris and Jamie Hawes of Deloitte discuss how the resolution of controversy has changed with the introduction of a more efficient system to handle MAPs and APAs.
