Martin Zetter on the latest transfer pricing news, with the OECD consultation on country-by-country reporting, plus transfer pricing updates from India, Norway, Costa Rica and Indonesia.
The OECD will have to tread a delicate path between maximising tax harmonisation to enhance the effectiveness of new standards and not alienating governments protective of their fiscal sovereignty, explain Martin Zetter and Nigel Doran
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
The G8 summit at Lough Erne leads the month's summary from Chris Morgan
The practical difficulties may be harder than expected to deal with, claims James Coward
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’.
Tax campaigners insisted on Tuesday that the OECD’s review of the international tax system should not rule out the option of unitary taxation, while leading tax professionals warned that such a regime would create significant practical difficulties.
OECD review ‘clearly needs to be carried out as a matter of urgency’