Expert insight from advisers at Mayer Brown, Pinsent Masons and Clifford Chance.
Substance, not legal form, should drive an arm’s length transfer pricing policy. Paul Daly and Duncan Nott (BDO) provide a practical guide.
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
A survey of senior in-house tax experts, by Tax Journal in association with FTI Consulting, assesses the initial impact of the OECD’s recommendations on tackling base erosion and profit shifting.