United Nations
Given the US/G7 pillar two deal, the OECD is in danger of being replaced by the UN as the leading global tax reform forum
Looking at transfer pricing simplification is “obviously helpful”, but it should be done in line with current standards, a senior government figure reportedly said
It is understood that the US has vowed to oppose any outcome from talks taking place at the UN
The US can veto anything proposed by the OECD, Alex Cobham of UK advocacy group Tax Justice Network argues
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Sponsored by Deloitte Transfer Pricing GlobalEddie Morris, Jennifer Breeze and Janelle Sadri discuss how the growth in the number of mutual agreement procedures, coupled with fine-tuning of the process, has affected its themes of access, resolution and implementation. -
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 GlobalMo Malhotra, Ariel Krinshpun and Ockie Olivier evaluate how the OECD guidance on financial transactions will influence an increasingly convoluted transfer pricing environment.
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