OECD
Given the US/G7 pillar two deal, the OECD is in danger of being replaced by the UN as the leading global tax reform forum
CIT base narrowing measures remain more prevalent than increased CIT rates, the report also highlighted
Section 899’s exclusion from the One Big Beautiful Bill does not mean it has been nipped in the bud, Aruna Kalyanam also tells ITR
Major economies have expressed concerns, with China arguing a US global minimum tax exemption would be a violation of the principle of fair competition – ITR understands
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Sponsored by EY Asia-PacificAs the OECD takes on an updated schedule to deliver on its targets, Barbara Angus and Luis Coronado of EY lay out the latest developments and provide their views on what to expect next.
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Sponsored by EY Asia-PacificAdrian Ball of EY looks at how customs authorities and companies are addressing the issue of end-of-year transfer pricing (TP) adjustments, and how companies should address this with customs authorities across the Asia-Pacific region.
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Sponsored by EY Asia-PacificKareena Teh and Catherine Wong of EY assess how corporate protocols to conduct effective internal investigations must be flexible and consider different laws, regulations and enforcement requirements.
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