Shiv Mahalingham (Duff & Phelps) examines recent developments affecting transfer pricing.
Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
Australia, like the UK, has announced new measures countering the diversion of profits by multinationals, writes Heather Self (Pinsent Masons). The measures increase the pressure on the US to engage with the OECD’s BEPS project.
As the OECD presses ahead with its agenda of expanding the PE concept, Richard Collier (PwC) asks how this will impact on existing structures and arrangements.
The OECD invites comments by 8 May 2015 on a discussion draft for action 11 of the BEPS action plan, which looks at collection and analysis of data on base erosion and profit shifting by multinational companies.
Martin Zetter (Macfarlanes) reviews the latest transfer pricing developments, including this month's OECD's public consultation on transfer pricing papers.
HMRC has carried out some spring cleaning on its GAAR guidance. This and other recent developments affecting the City are reviewed by Mark Middleditch (Allen & Overy).
Christopher Morgan (KPMG) provides an update of recent developments, including: the OECD’s BEPS project; the CJEU decision in the EC’s challenge to UK cross-border relief; the Prudential Assurance case; the EC investigation into Belgium’s excess profit rulings; and news from Ireland and the US.
Multinational groups need to ensure that they have the necessary resources and systems in place to cope with country by country reporting from 2016, say Nigel Dolman & Tom Brennan (Baker & McKenzie)