OECD
The report is solid and balanced as it correctly underscores the ambitious institutional redesign that Brazil has undertaken in adopting a dual VAT model, experts tell ITR
Experts reportedly discussed extending the safe harbour to 2027 to give countries more time to legislate; in other news, Baker McKenzie and Greenberg Traurig made senior tax hires
Where a TP study of comparables produces an arm’s-length range, and the taxpayer’s filed position is outside that range, HMRC will adjust to the median by default
The long-running dispute centres on Medtronic’s use of the comparable uncontrolled transaction TP method; in other news, Paul Hastings and FTI Consulting both made double tax hires
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Sponsored by EY Asia-PacificLuis Coronado and Matt Andrew of EY unpick the OECD’s consultation documents related to tax certainty under pillar one and find that there are many unresolved issues in terms of tax dispute resolution.
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Sponsored by EY Asia-PacificLuis Coronado and Matt Andrew of EY say policymakers still have many issues to resolve as debates continue over the technical and implementation-related elements of pillars one and two.
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Sponsored by EY Asia-PacificThere is little time to waste as companies and tax departments prepare for the implementation of BEPS 2.0 at the start of 2024, report Albert Lee and Carina Ngai of EY.
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