HMRC are seeking views on possible changes to rules that determine how non-arm's length sales of gas are valued for the purposes of the North Sea fiscal regime.
The OECD published a summary of a recent meeting between private sector representatives and delegates of a working party on the transfer pricing aspects of intangibles.
The European Commission has proposed an optional ‘one-stop-shop’ system allowing companies to consolidate all profits and losses arising across the EU and file a single tax return.
The top 5 developments by Nick Foster-Taylor
Chris Morgan provides a round-up of recent developments
The European Commission has launched a public consultation on country-by-country reporting by multinational companies.
The ‘threat of recharacterisation’ of transactions where there are no direct comparables is ‘viewed as a significant blocker to corporate activity and growth’, AstraZeneca has claimed.
Ken Almand on HMRC’s new Statements of Practice on transfer pricing procedures
Corporate reorganisations offer significant opportunity for proactive management of internal transfer pricing and tax structures