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.
This week Barclays’ tax affairs came under scrutiny after claims the bank avoided paying UK corporate tax via a Luxembourg structure, while the European Commission put forward its long-awaited proposal for an equity tax incentive.
Tax consultants and in-house tax directors say companies and tax authorities could benefit from the use of blockchain technology to file more accurate TP documentation.
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’.
