Martin Zetter (Macfarlanes) summarises recent developments, including the latest from the OECD’s BEPS project, as well as updates from the UK, Spain, the US and Singapore
A basic transfer pricing model may be the fairest approach, says Sara Luder
The UK’s corporation tax system is about right, tax lawyers said in evidence to the House of Lords economic affairs committee on 4 June, but they broadly supported the OECD’s initiative to address ‘base erosion and profit shifting’.