The UK tax authority’s latest transfer pricing (TP) consultation demonstrated an appetite for stronger OECD-aligned guidelines. Yet the changes will also increase the burden of proof for large businesses.
Uber will have to change its UK business model following the Supreme Court ruling that drivers using the app are employees, not independent contractors.
Businesses have to focus on transfer pricing (TP) documentation in a bid to anticipate scrutiny in different jurisdictions. This is despite widespread alignment with OECD standards.
This week, SPD leader Olaf Scholz secured a coalition agreement with the Greens and the FDP. The deal included a proposal to introduce a carbon floor price, propelling EU ETS prices to a record high.
Automatic exchange of information (AEOI) is helping a growing number of countries in the global south combat illicit financial flows (IFFs) as they try to contain the pandemic and its economic fallout.
