Expert Analysis

Back in January, the European Commission launched a public consultation on the double non-taxation of cross-border companies. The Commission hopes the consultation will gauge the full scale of the problem and see where the main weaknesses lie and will develop a policy response before the end of 2012. Jack Grocott speaks to Philip Kermode, Director for Direct Taxation in DG Taxation and Customs, about what he hopes the consultation will achieve and what it means for taxpayers.

The OECD’s Centre for Tax Policy and Administration (CPTA) faced an uncertain future last year when three of its high-level officials left. The candidates that have taken on the task of directing tax and transfer pricing policy have brought with them an air of calm, however, that has settled the turbulent waters at a crucial time for transfer pricing policy with their boundless enthusiasm and experience. Sophie Ashley speaks to Marlies de Ruiter, the new head of the Tax Treaties, Transfer Pricing and Financial Transactions division in her first month on the job.

Jurisdictions such as India, Hong Kong and Singapore have used tax policy to compete for foreign direct investment. Josephine Chuk explains why other countries in the Asia-Pacific region are likely to follow their example.

Join Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

Mithilesh Reddy of Steadfast Business Consulting says multinationals must adopt proactive governance and robust compliance practices as the region’s transfer pricing environment develops at pace

Mithilesh Reddy of Steadfast Business Consulting outlines how the qualified domestic minimum top-up tax is reshaping multinational tax planning, compliance, and strategic operational structures in the UAE

Maria Gouveia of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the most widespread misconceptions surrounding the regime, clarifying its tax deferral mechanism, effective rates, eligibility criteria, and scope