The transfer pricing compliance yield from mid-tier businesses collected by HMRC’s local compliance teams in 2012/13 stood at a record £253m, according to figures obtained by Pinsent Masons.
Danny Beeton reviews the OECD’s recent discussion draft and assesses its impact on business.
Structures such as the ‘double Irish’ will become ineffective when measures being developed in the course of the project to tackle base erosion and profit shifting have been implemented, an OECD tax expert predicted during a webcast on 2
Martin Zetter reviews transfer pricing developments from across the globe, from the latest Russian guidance to new case law in the US
John Watson, former head of tax at Ashurst, with assistance of Martin Precious, reviews the options for reform of the international taxation of corporate profits, in view of the OECD's action plan on tackling base erosion and profit shifting.
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
Martin Zetter reports on the latest developments from the OECD, France, China and Ukraine, as well as what to look out for in the coming months.
Richard Collier and Aamer Rafiq, PwC
Martin Zetter provides this month’s review of developments, focusing on those at OECD level and in France and Russia.
…Hungary & Liechtenstein; personal service companies; Wales; toolkit survey; HMRC protocol; entertainers