China
Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap
Major economies have expressed concerns, with China arguing a US global minimum tax exemption would be a violation of the principle of fair competition – ITR understands
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
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Sponsored by Deloitte Transfer Pricing GlobalHead 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. -
Sponsored by Deloitte Transfer Pricing GlobalStephen Weston, Silke Imig and Priscilla Ratilal interpret the potential impact of the OECD’s guidance for businesses in the financial services sector.
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Sponsored by Deloitte Transfer Pricing GlobalMatej Cresnik, Oliver Busch and Jeremy Brown explain how captive insurance companies of non-insurance groups have come under increased scrutiny from the judiciary and tax authorities.
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