ARMS-LENGTH-PRINCIPLE

A back to basics guide, by Ben Handley and Sadiq Hashmi (BDO).

Gary Richards and Robert Hartley (Mishcon de Reya) focus on how OECD’s public consultation document on the ‘unified approach’ under pillar one sheds light on the future scope of the arm’s length principle.

Martin Zetter (Macfarlanes) summarises recent developments, including the latest from the OECD’s BEPS project, as well as updates from the UK, Spain, the US and Singapore

A basic transfer pricing model may be the fairest approach, says Sara Luder

The UK’s corporation tax system is about right, tax lawyers said in evidence to the House of Lords economic affairs committee on 4 June, but they broadly supported the OECD’s initiative to address ‘base erosion and profit shifting’.