OECD
After years of onerous pillar two prep, businesses will be galled in seeing tax revenues outweighed by compliance costs
Despite the shortfall, effective tax rates of multinationals have seen a ‘statistically significant rise’
A revised Chapter VII signals a move away from mechanical TP approaches, stressing transaction understanding, functional analysis and context-driven documentation requirements
ITR's latest podcast considers how transformational the buyout could be in Ryan's quest for global advisory reach and analyses a recent boom in demand for private client advisory services
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Sponsored by Deloitte Transfer Pricing GlobalRamón López de Haro and Alejandro Paredes evaluate how promoting the negotiation of advance pricing agreements (APAs) may raise the confidence of potential investors in the region. -
Sponsored by Deloitte Transfer Pricing GlobalAaron Wang, Vrajesh Dutia and Chris In explain how adopting global best practices has proved to be beneficial for the development of dispute resolution procedures in China, India and South Korea.
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Sponsored by Deloitte Transfer Pricing GlobalFred Omondi, Carlo Llanes Navarro, Anil Kumar Gupta, Lenny Saputra and Rabia Gandapur look into how developing economies across the world are embracing increasingly complex transfer pricing framework.
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