The European Commission has launched a public consultation on country-by-country reporting by multinational companies.
The ‘threat of recharacterisation’ of transactions where there are no direct comparables is ‘viewed as a significant blocker to corporate activity and growth’, AstraZeneca has claimed.
Ken Almand on HMRC’s new Statements of Practice on transfer pricing procedures
Corporate reorganisations offer significant opportunity for proactive management of internal transfer pricing and tax structures
Are all comparables, like snowflakes, different?
Transfer pricing impacts many areas of multinational business.
In this article we gaze into our crystal ball and speculate on the likely state of transfer pricing in 2020
To tax and transfer pricing practitioners around the world, it often seems that the pace of regulatory change is slow.
The taxation of permanent establishments (PE) and, in particular, the attribution of profits to PEs, is an area that has undergone significant changes
From Australia to the USA, this is your guide to recent developments around the world