OECD
It comes as the US remains uncommitted to the pillar two rules; in other news, ‘Bitcoin Jesus’ faces charges over tax evasion and false tax returns
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
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 -
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
