South Korea
It follows the end of a tax break created by the former prime minister; in other news, amount B has taken one step closer to reality
Jurisdictions that have ratified the global minimum tax are now in the process of making it a reality
The European Commission is set to face WTO complaints from India and other countries over the Carbon Border Adjustment Mechanism, while a federal judge dismisses two tax charges against Hunter Biden.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
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Sponsored by Deloitte Transfer Pricing GlobalKerwin Chung and Iva Georgijew assess the impact of the coronavirus pandemic on global transfer pricing and consider how the concept of the arm’s-length principle will subsequently evolve. -
Sponsored by Deloitte Transfer Pricing GlobalEric Lesprit, Mariusz Każuch and Howard Osawa look at three national case studies and consider whether the increased use of international data improves cooperation among tax administrations.
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Sponsored by Deloitte Transfer Pricing GlobalPaul Riley, Shaun Austin and John Breen preview ITR’s controversy guide, produced in collaboration with global transfer pricing (TP) experts from Deloitte.
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