Ashley Greenbank (Macfarlanes) considers the proposals for the introduction of further adjustments to counteract the financial benefits of cash flows arising from non-arm’s length transfer pricing.
Shiv Mahalingham (Duff & Phelps) sets out a summary of key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
Shiv Mahalingham (Duff & Phelps) provides a round-up of developments in the transfer pricing sphere.
The Dutch ministry of finance has issued a statement confirming that the Netherlands will be appealing the European Commission’s ruling in October that the country provided state aid to Starbucks Manufacturing EMEA BV.
Martin Zetter provides guidance on the likely changes to the new transfer pricing regime.
Shiv Mahalingham (Duff & Phelps) examines recent developments affecting transfer pricing.
Taxand’s annual global survey of multinational CFOs has shown that multinationals are split as to whether BEPS will create a more sustainable global tax system. 52% of respondents agreed that it would do so; while 48% disagreed.
Shiv Mahalingham and Danny Beeton (Duff & Phelps) revisit the legislation, case law and HMRC practice relating to discovery assessments to discover what they will mean for taxpayers
The OECD invites comments by 29 May 2015 on a discussion draft for action 8 of the BEPS action plan, setting out a proposed revision to the transfer pricing guidelines in relation to cost contribution arrangements involving