TRANSFER-PRICING

Pierre-Régis Dukmedjian and Alejandro Dominguez (Simmons & Simmons) assess the EC’s ruling in the Amazon state aid case.

Duncan Nott

Malcolm Joy

Malcolm Joy and Duncan Nott (BDO) explain the new requirements for the robust transfer pricing of intangible assets in the OECD’s updated transfer pricing guidelines.

Sam Boundy

Dinesh Yogendra

Dinesh Yogendra and Sam Boundy (EY) set out how tax advisers should approach tax due diligence where tax insurance is used on a transaction.

Paul Daly

Paul Daly (BDO) explains how a recent case has put the relationship between the two under the spotlight, with uncertain consequences for taxpayers.

Richard Jeens

Richard Jeens (Slaughter and May) reviews a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and a number of significant court decisions.

Philip Greenfield

Philip Greenfield (PwC) reports on the extent to which countries have started to adopt the BEPS recommendations.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Ian Hyde

Catherine Robins

Ian Hyde and Catherine Robins (Pinsent Masons) consider how the dispute resolution measures in the MLI match up to concerns expressed in an earlier ICC survey.

Tim Sarson

Tim Sarson (KPMG) takes over Chris Morgan’s long-running update on international issues. This month, Tim examines developments on BEPS, state aid and transfer pricing, among others.

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