OECD
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
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
Trump declared a new national emergency in issuing the order; in other news, Grant Thornton Germany is up for sale and the subject of interest from both its UK and US counterparts
The judgment, which saw Denmark's Supreme Court rely on OECD TP guidance, sets aside more than 15 years of consistent administrative practice, experts have told ITR
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Sponsored by ARKKWith transfer pricing complexities set to increase in 2023, Rahila Zahin of ARKK explains how automating processes can help. -
Sponsored by KPMG ChinaLewis Lu and John Timpany of KPMG China discuss Hong Kong SAR government’s open letter which indicated the deferral in implementation of global minimum tax under BEPS 2.0 in Hong Kong SAR.
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Sponsored by DeloitteIncreased transfer pricing documentation requirements are not reducing the number of disputes. Jennifer Breeze, Chris Ferguson, and Simón Somohano of Deloitte offer regional perspectives on the issue and explain what businesses may be able to do to prevent escalation.
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