Czech Republic
The case shows that legal relationships between parties bear significance and should be given sufficient weight in TP analyses, one local adviser says
The ruling underscores that tax authorities must provide ‘detailed, well-supported, and logically sound justifications’ when determining reference prices in tax assessments, one expert told ITR
ITR is delighted to reveal all the shortlisted firms, teams, and practitioners – winners to be announced on September 15
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Sponsored by Deloitte Transfer Pricing GlobalAengus Barry and Sérgio Moreno of Deloitte UK analyse the tax proposals against the energy and resources sector, a clear example of a sector not often seen as ‘digital’ but for which the digital tax could have great implications. -
Sponsored by Deloitte Transfer Pricing GlobalAydin Hayri, Nicola Lostumbo, and Richard Schmidtke analyse the business model of the life sciences industry and the challenges in applying the G20/OECD’s digital tax proposals.
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Sponsored by Deloitte Transfer Pricing GlobalIf no sector-specific exemptions are included in the digital economy tax overhaul, financial services will be greatly impacted, from established entities to challenger banks, B2B and B2C. Stephen Weston, Ralf Heussner and Priscilla Ratilal investigate.
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