Loan guarantee fees – by Matthew Moriarty
HMRC finally seems positioned to pursue a wide range of transfer pricing enquiries
Intangibles and IP – by Nigel Dolman
Paul Morton on whether TP affects shareholder value
Sam Sim Tzi Yong on whether emerging markets provide more of a challenge
Compliance issues: managing risk – by Jenny Paul
The revival of the commissionaire? – by Clive Tietjen and Rachel Owen
Loans and guarantees – by Danny Beeton
After long discussions and controversies, the OECD released on 22 July of 2010 its final report focusing on formulating the most preferable approach to the attribution of profits to a permanent establishment
The demands on anyone dealing with transfer pricing from within a multinational are increasing with the introduction of new rules either at the OECD level or local country level