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Feature

Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.
Brazil’s new treaty shows an effort to align tax law with OECD standards, say local lawyers Allan Fallet and Ariene Reis, who list some of the agreement’s key provisions.
European countries are paving the way for comprehensive plastic packaging taxes, re-shaping the trade and market conditions for exporting firms from developing countries, explains Grzegorz Peszko of the World Bank.
The list of ITR’s most popular articles in 2022 reflects a growing focus on environmental matters and tax transparency as organisations face the prospect of being held to account for their corporate governance.
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