This content is from: Direct Tax OECD MAP statistics offer mixed views on dispute resolution The OECD’s statistics on mutual agreement procedures (MAPs) released today show taxpayer confidence in the tool is growing, but it also reflects greater disagreement over international tax rules. By Danish Mehboob September 16 2019
This content is from: United Kingdom UK snap election puts public CbCR back on the agenda Businesses are worried that greater transparency would increase risks and uncertainty if there is a UK general election in the coming weeks and the Labour Party takes power and introduces public country-by-country re... By Josh White September 06 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
This content is from: Transfer Pricing PPT: Business purpose as a tax professional As the Multilateral Instrument’s (MLI) provision for the principal purpose test (PPT) is nearing effect, the business-purpose standard becomes even more important to objectively ascertain. Keith Brockman explains the ... By Keith Brockman August 29 2019
This content is from: Global TP and credit ratings: The impact of passive association The lack of guidance on the impact of passive association on a stand-alone credit profile (SACP) leads to uncertainty in transfer pricing (TP) analyses for multinational corporations. By TP Week Contributor August 29 2019
This content is from: Transfer Pricing Big tech changed everything for international tax The OECD has been forced to question its own assumptions since the high-tech sector destabilised the international tax system. Taxpayers fear this shift will herald radical change, writes Josh White. By Josh White August 22 2019
This content is from: Global TP and credit ratings: Establishing the stand-alone credit profile A multinational’s transfer pricing documents are a valuable source of information when trying to understand the functional profile of an entity and determine the stand-alone credit profile. By TP Week Contributor August 21 2019
This content is from: United States How NGOs changed the global tax debate After winning battles over financial transparency, the Tax Justice Network (TJN) is helping to make radical proposals mainstream. First it was country-by-country reporting, now it may be formulary apportionment. By Josh White August 14 2019
