Market leading insight for tax experts
View online issue

International review for September 2021

Speed read
Transfer pricing continues to be a focus of tax authorities worldwide: recently published guidance in Singapore suggests the tax authority may now take a stricter approach to non-compliance; while in China, the expedited process to obtain a unilateral APA has become effective. In the US, the pressure is on the Democrats to come to a consensus on the tax legislation to be included in the upcoming budget reconciliation bill. Meanwhile, support continues to build for BEPS 2.0, with Barbados and Togo now committing to the two-pillar plan. In the EU, there is disquiet amongst some MEPs that no decision has yet been made on an EU digital tax, potentially putting the ‘NextGenerationEU’ recovery plan at risk. Finally, tax reform bills in New Zealand and Brazil include notable changes.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.