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
The G8 should establish the architecture for a multilateral regime that “tackles unethical tax avoidance” and closes down tax evasion, the Africa Progress Panel recommended on Friday.
The ability of multinational groups to exploit differences between national tax systems to reduce their tax bills without breaching transfer pricing rules is explained in a new HMRC briefing.
No country has the enforcement resources required to perform a thorough audit of every possible transfer pricing issue, the OECD has noted in the introduction to a draft Handbook on Transfer Pricing Risk Assessment, published on 30 April.
Business has supported establishment by the OECD of ‘uniform international rules on controlled foreign companies and on interest deductibility’
Richard Collier considers the OECD’s base erosion and profit shifting project.