An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.
The OECD’s rules may be impossible for businesses to manage, according to tax experts from companies including Shell.
EY is still negotiating the terms of the plan to split its audit and consulting functions, but the future of tax services is reportedly a sticking point.
Country-by-country reporting is the best option for safe harbour provisions under the global anti-base erosion rules, according to tax directors at companies including Standard Chartered Bank and Pernod Ricard.
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Sponsored by KNAV IndiaAggressive tax strategies have become the norm and tax authorities are responding in kind. Uday Ved, N Krishna and Wrutuja Soni of KNAV India share their expertise on the central points. -
Sponsored by Crowe Valente/Valente Associati GEB PartnersFederico Vincenti and Alessandro Valente of Valente Associati GEB Partners/Crowe Valente set out the transfer pricing complexities that can result from different forms of corporate restructuring.
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Sponsored by Sołtysiński Kawecki & SzlęzakWojciech Węgrzyn of Sołtysiński Kawecki & Szlęzak explains why there is a growing interest in the various transfer pricing aspects of M&A and what the involved parties need to know.
The Supreme Court of Canada will decide a crucial issue of jurisdiction for taxpayers in a transfer pricing dispute between Dow Chemical and the Canada Revenue Agency.
Dow Chemical Canada is taking a transfer pricing dispute to the highest court, while China is reportedly marginalising the ‘big four’ auditors.
The EU may have to take the lead on international taxing rights if the OECD’s pillar one falls short this year, but global divisions persist.
Hong Kong SAR’s 2023-24 budget sets out tax changes such as a patent box and one-off cuts to support the COVID-19 economic recovery.
The EU should not rule out implementing pillar one on its own if global talks fail, according to French Finance Minister Bruno Le Maire.
A two-day OECD conference acknowledged that the international agreement on pillar one is moving forward, but there is still plenty of TP work to do.
The Tax Cuts and Jobs Act helped lay the basis for the OECD’s two-pillar solution, and its global significance for TP is even more clear in 2023.
The EU and OECD may be breaking with the arm’s-length principle in favour of limited formulary apportionment, but businesses will still be able to achieve tax efficiency.
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Opinion: Who is responsible for tax morality?
Even six years after the Panama Papers leaked a confidential list of offshore accounts held by the global elite, tax morality is still very much on the table. -
Opinion: Why global consensus on pillars one and two is unrealistic
Tax policymakers are confident the implementation of the OECD’s two-pillar solution is only a question of timing – but is it really? -
“Never let a good crisis go to waste”
Giles Parsons looks at how companies can respond to COVID-19 and make themselves stronger and more efficient in the long-term. -
Why sustainable tax makes good business sense
Karl Berlin, vice president and head of tax at Ørsted, makes the case for a more transparent, more sustainable tax policy and explains why his company takes this approach. -
Deep dive: Indian Supreme Court’s ruling on software licensing fees
Sanjeev Sharma, principal director of income tax at the India Income Tax Department, explains how the Supreme Court’s ruling on software licensing fees interpreted the application of tax treaties, the OECD Model Tax Convention, Income Tax Act and Copyright Act.
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2023 ITR Tax Awards in Asia-Pacific, Europe Middle East & Africa, and the Americas.
The winners of the ITR Americas Tax Awards have been announced for 2022!
The winners of the ITR EMEA Tax Awards have been announced for 2022!
12th annual awards announce winners