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Direct Tax
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The London interbank offer rate (LIBOR) will end in 2021. Sam Sim, senior advisor at the Vienna University of Economics and Business, and James Yeo, CFA, explain the transfer pricing (TP) implications of this transition across Asia.
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The principle of diversity is well accepted on boards and across entire organisations, but what about diversity within teams? Sandy Markwick, head of the Tax Director Network at Winmark, asked whether a tax team can be more effective through diversity.
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Gbenga Oyebode Falana, tax consultant and former head of tax at Cadbury’s in Nigeria, explains why the government must reform VAT administration and introduce e-filing to create efficiencies in the Federal Inland Revenue Service (FIRS).
Sponsored Features
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Sponsored by insightsoftwareJoin insightsoftware on September 29 as ITR presents a free webinar on integrating tax and finance to improve enterprise performance, forecasting, reporting, and strategic decision-making
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Sponsored by Steadfast Business ConsultingKapil Sethi and Mithilesh Reddy of Steadfast Business Consulting examine why financial transactions remain a transfer pricing battleground six years after the OECD’s Chapter X guidance, and what taxpayers should do about it
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Sponsored by DeloitteInterview with Mauricio Martínez D’Meza, S-LATAM tax controversy leader, Deloitte Mexico
Special Focus
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Sponsored by DeloitteWhen uncertainty becomes the new operating environment, transfer pricing policies must evolve with the business or risk being left behind, say Jobst Wilmanns and Anodri Suchdeve in introducing the Deloitte TP Industry Guide 2026
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Sponsored by DeloitteSzymon Wlazlowski and Aengus Barry of Deloitte analyse how commodity price fluctuations in the energy, resources, and industrials sector are challenging established transfer pricing models and offering new insights
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Sponsored by DeloitteAbhinaya Ramanujam and Marco Heuer of Deloitte examine the transfer pricing questions raised when group financing comes under strain and outline a step-by-step framework for managing the analysis
Local Insights
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Sponsored by DeloitteXavier Sotillos Jaime and Inês Teixeira of Deloitte Luxembourg explore how multinational manufacturers should address industrial data in transfer pricing models as smart factories reshape value creation, investment, and risk allocation
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Sponsored by Lakshmikumaran & SridharanS Vasudevan, Ravi Sawana, and Samyak Lohade of Lakshmikumaran & Sridharan examine the Delhi High Court’s EY US ruling and its implications for real-employer status, service permanent establishments, and fees for technical services
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Sponsored by Spanish VAT Services AsesoresFernando Matesanz of Spanish VAT Services analyses a judgment confirming that retaining and leasing business premises in a transfer of a going concern may trigger input VAT adjustments