Martin Zetter reports on a recent OECD working party meeting
The first of a new series of ‘sector focus’ reports examines the tax challenges facing pharmaceutical companies. By Chris Sterling, Andrew Hickman, Jonathan Bridges and Komal Dhall of KPMG, with in-house perspectives from Tim Woodthorpe and Helen Jones of GSK and Koichi Funabashi of Astellas.
The public is losing trust in ‘a system that is in need of drastic reform’, says The Taxpayers’ Alliance
Comments on three discussion drafts are published
KPMG welcomes progress on advance pricing agreements
There is a risk that revised controlled foreign companies rules will encourage transfer of profits into tax havens, says International Development Committee
Information is presented 'in a more logical way'
Alison Lobb and Clive Teitjen look at the recent trend for incorporating the arm's-length principle into areas of the UK corporate tax code beyond the transfer pricing rules
Chris Morgan reviews recent developments.
Robert Langston with your refresher guide to the rules.