Martin Zetter (Macfarlanes) reports on the latest transfer pricing news, with updates on Finland, Czech Republic, South Korea and the latest BEPS discussion drafts
How does the ‘nexus’ approach, proposed by the UK and Germany for future IP regimes, differ from the ‘transfer pricing’ approach of the UK patent box, asks Peter Denison-Pender (MMP Tax Ltd)
Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.
Martin Zetter (Macfarlanes) provides an overview of recent developments, with updates from Poland and India.
Martin Zetter (Macfarlanes) provides an update on the Amazon hearing in the US; plus transfer pricing news from India, Bolivia and Tanzania; and the OECD consultation on BEPS action 11
Martin Zetter provides an update on transfer pricing developments from around the globe
Martin Zetter provides an overview of recent developments
Martin Zetter reviews relevant Danish and Dutch cases, plus interesting guidance issued by the US IRS
Jackie Wheaton provides tax advice for a medium-sized company which took on a loan from a Jersey company.
Martin Zetter reviews the latest transfer pricing developments from around the world