OECD
Amount B is meant to increase simplicity and reduce uncertainty, but US TP specialists claim it may lead to controversy
The report is aimed at helping 'low-capacity countries', the OECD has claimed
However, ICAP may not provide the legal certainty of an APA and tax authorities will have limited capacity, experts argue
The ‘big four’ firm hopes the new technology will make client service more efficient, while Pinsent Masons has appointed a new tax head in Dublin
Sponsored
Sponsored
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the first published statistics on the International Compliance Assurance Programme and their implications for businesses looking to obtain tax certainty
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Sponsored by KPMG USMark Martin and Thomas Bettge of KPMG in the US discuss the recent amount B consensus document and the associated compliance challenges
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Sponsored by Deloitte CanadaRalf Heussner, Alison Lobb, and Yvonne Weigelt of Deloitte conclude their summary of an interview with Manuel de los Santos, head of the transfer pricing unit at the OECD’s Centre for Tax Policy and Administration