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 GlobalEric Centi, Julien Lamotte and Carole Hein evaluate progress on the transposition of DAC6 across EU member states amid delays caused by the coronavirus pandemic.
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Sponsored by Deloitte Transfer Pricing GlobalRalf Heussner, Sebastian Ma’ilei and Stephen Weston explore how the coronavirus pandemic has affected businesses in the financial services sector and consider the transfer pricing (TP) changes for the ‘new normal’.
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Sponsored by Deloitte Transfer Pricing GlobalPaul Riley, Samuel Gordon and Ralf Heussner of Deloitte preview ITR’s upcoming financial services guide, produced in collaboration with global transfer pricing (TP) experts from Deloitte.
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