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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
The ‘big four’ firm hopes the new technology will make client service more efficient, while Pinsent Masons has appointed a new tax head in Dublin
There is definitely a role for ICAP in TP compliance for multinational enterprises, a TP leader told ITR