This content is from: Global Beyond and beneath the arm’s-length principle Educated pragmatism is the new normal under pillar one, and it might not be a bad answer for in-house tax and transfer pricing professionals. Philippe Paumier of Vector TP discusses why tax executives need to carefull... By Philippe Paumier October 14 2019
This content is from: Global Mixed views on the OECD’s proposed ring-fencing scope and nexus Taxpayers told ITR they remain ‘cautiously optimistic’ about the OECD’s proposal to narrow the scope and nexus in Pillar one of the digital tax debate to target consumer-facing companies with residual profit taxes. By Danish Mehboob October 11 2019
This content is from: Global OECD presents ‘unified approach’ to profit allocation The OECD has put forward a proposal to apply a new formula to residual profits in its digital tax report. The organisation hopes this compromise will resolve the impasse, but companies don’t expect radical change. By Josh White October 09 2019
This content is from: Sponsored Rethinking the tax system Multinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report. By Alison Lobb & Paul Riley & Robert Stack September 24 2019
This content is from: Sponsored Global implications from digital tax proposals await the life sciences sector Aydin Hayri, Nicola Lostumbo, and Richard Schmidtke analyse the business model of the life sciences industry and the challenges in applying the G20/OECD’s digital tax proposals. By Aydin Hayri & Nicola Lostumbo & Richard Schmidtke September 24 2019
This content is from: Sponsored G20/OECD work: Maybe way beyond digital The OECD’s work around the digitalisation of the economy is proceeding at a rapid pace and many multinational enterprises may be surprised at the scope of changes to the international tax framework. These changes coul... By Alison Lobb & Robert Stack September 24 2019
This content is from: Sponsored The automotive industry must buckle up for evolutionary leap Digitalisation is driving the auto industry through an evolutionary leap. Stephan Habisch and Andreas Göttert of Deloitte Germany look at the new digital era tax approach that may upturn existing TP practices. By Andreas Göttert & Stephan Habisch September 24 2019
This content is from: Transfer Pricing Managing BEPS and tax audits is a balancing act for heads of tax Since its introduction in 2016, the OECD’s project to combat base erosion and profit shifting (BEPS) has changed the environment for tax audits around the world. Corporations and heads of tax have to adapt, says Sandy... By Contributor August 29 2019
This content is from: Transfer Pricing What is ‘mere selling’ and why should we care? It may seem like an odd question for an international tax journal to ask, but the OECD’s report on its programme of work on digital tax indicates that we may be at the end of whatever certainty we thought we had about... By Contributor August 29 2019
