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 SF Consulting/Crowe IndonesiaSri Wahyuni Sujono and Gandi Siregar of SF Consulting/Crowe Indonesia summarise the tax audit procedure in Indonesia, while explaining why pressure to achieve tax revenue targets in 2020 may stimulate an aggressive approach.
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Sponsored by Deloitte LuxembourgRalf Heussner and Iva Gyurova of Deloitte Luxembourg explore the key global transfer pricing trends of the coming years, which will influence businesses and taxpayers in the financial services sector.
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Sponsored by DS AvocatsCyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits.
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