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 DeloitteEddie Morris of Deloitte considers the limited evidence available on the use of the arbitration clause of mutual agreement procedure articles to resolve transfer pricing disputes, and pinpoints areas for improvement.
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Sponsored by EY Asia-PacificIn collaboration with EY, ITR’s guide to the tax-related developments, challenges, and strategies in the Asia-Pacific region emphasises how connected the world has become.
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Sponsored by EY Asia-PacificEng Ping Yeo of EY identifies three ‘megatrends’ that governments and businesses should be aware of as they consider their tax policies in a challenging and rapidly evolving environment.
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