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.
Clive Tietjen and Alison Lobb review three new discussion drafts published by the OECD.
Jon Hills on establishing whether a company is small, medium or large for the purposes of the UK transfer pricing rules.
An OECD working party on the transfer pricing aspects of intangibles has invited comments on a discussion draft containing proposed revisions to Chapter VI (Special considerations for intangible
In the first of a new series, Alison Lobb and Clive Tietjen review international developments in the transfer pricing arena
Tax campaigner Richard Murphy’s estimate of the UK’s tax gap is ‘misleadingly high’, HMRC has said in a submission to the House of Commons Treasury Committee.
A new initiative to provide international auditing expertise and advice to help developing countries ‘better address tax base erosion, including tax evasion and avoidance’ has been launched by the OECD’s Informal Task Force on Tax and Development.
The Parliamentary Assembly of the Council of Europe has warned that ‘massive’ offshore tax evasion and avoidance cause ‘serious harm to the public interest’ in Europe and elsewhere, and particularly in developing countries.