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: Global Digital tax: The loose thread unravels The BEPS process has been a little like mending an old pair of trousers. You can spend a lot of time and effort renovating the same pair to keep them in a wearable condition. However, the digital tax debate is now pul... By Alexander Hartley 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: United Kingdom Putting on my spacesuit Much like this issue’s cover story, I feel like I have put on an old pair of trousers as I write this editorial for the first time since 2017 By Anjana Haines August 29 2019
This content is from: Direct Tax How can companies prepare for real-time reporting trends? As the trend for real-time reporting grows, how can companies prepare for the tax authorities knowing more about their tax affairs than they do themselves? Giles Parsons shares his views. By Contributor 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: Global TP and credit ratings: Determining the anchor rate Although commercial tools are widely used by transfer pricing (TP) practitioners and tax authorities to determine the risks posed by borrowers with no previous credit ratings, there are some grey areas on how to apply... By TP Week Contributor August 14 2019
This content is from: Transfer Pricing 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
This content is from: United Kingdom What to expect at the IFA 2019 Congress International Tax Review speaks to IFA President Murray Clayson about the prospects for “radical change” on digital tax and why the London Congress will focus on BEPS Action 4 and the challenges facing investment funds. By Josh White August 09 2019
This content is from: Direct Tax Euromoney Legal Media Group Americas Rising Star Awards: Shortlist announced Euromoney Legal Media Group has announced the shortlist for its second annual Americas Rising Stars Awards. By Anjana Haines August 05 2019
