Feature
A revised Chapter VII signals a move away from mechanical TP approaches, stressing transaction understanding, functional analysis and context-driven documentation requirements
HMRC’s growing focus on evidencing tax decisions is shifting attention from technical accuracy to governance, requiring businesses to demonstrate how positions were reached and documented
In the second instalment of this two-part series, Jayne Stokes takes a practical approach to navigating the capital v revenue question for UK R&D claims for software development, and shares pointers for businesses
Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
Sponsored
Sponsored
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Sponsored by DeloitteLouise Kelly, head of foreign direct investment, Deloitte Ireland -
Sponsored by BDOA step-by-step process to manage pillar two, tax auditors’ approach to the requirements, and a summary of the data management options are among the talking points as ITR drops in on a wide-ranging webinar presented by BDO
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Sponsored by DeloitteDeloitte Global leaders Chad Hungerford and Chris Oates reveal the key practical challenges of pillar two implementation while finding cause for optimism and even excitement in an exclusive podcast with ITR
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