John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.
Richard Collier and Aamer Rafiq, PwC
Martin Zetter provides this month’s review of developments, focusing on those at OECD level and in France and Russia.
…Hungary & Liechtenstein; personal service companies; Wales; toolkit survey; HMRC protocol; entertainers
David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing
Martin Zetter on the latest transfer pricing news, with the OECD consultation on country-by-country reporting, plus transfer pricing updates from India, Norway, Costa Rica and Indonesia.
In July, the OECD published a revised discussion draft on the transfer pricing of intangibles. Deborah Green considers the practical implications for multinational groups with valuable intellectual property.
Martin Zetter provides a roundup of some of the recent changes likely to be of interest to international groups