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
David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing
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.
In July, the OECD published a revised discussion draft on the transfer pricing of intangibles. Deborah Green considers the practical implications for multinational groups with valuable intellectual property.
Martin Zetter provides a roundup of some of the recent changes likely to be of interest to international groups
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.
James Bullock looks at the activist group's failed attempt to challenge HMRC