Compliance issues: managing risk – by Jenny Paul
The revival of the commissionaire? – by Clive Tietjen and Rachel Owen
Loans and guarantees – by Danny Beeton
After long discussions and controversies, the OECD released on 22 July of 2010 its final report focusing on formulating the most preferable approach to the attribution of profits to a permanent establishment
The demands on anyone dealing with transfer pricing from within a multinational are increasing with the introduction of new rules either at the OECD level or local country level
Unanimously, the business community agrees that the transfer pricing requirements represent a heavy and complex burden
By its very nature, transfer pricing is fraught with challenges
Traditionally, there are two main approaches which multinational companies apply when dealing with their transfer pricing documentation
For those involved in transfer pricing, this summer hardly presented an opportunity for relaxation
In recent years the need for certainty on the tax affairs of a multinational has become a strong preference for both taxpayers and tax authorities alike