Taxand’s annual global survey of multinational CFOs has shown that multinationals are split as to whether BEPS will create a more sustainable global tax system. 52% of respondents agreed that it would do so; while 48% disagreed.
Shiv Mahalingham and Danny Beeton (Duff & Phelps) revisit the legislation, case law and HMRC practice relating to discovery assessments to discover what they will mean for taxpayers
The OECD invites comments by 29 May 2015 on a discussion draft for action 8 of the BEPS action plan, setting out a proposed revision to the transfer pricing guidelines in relation to cost contribution arrangements involving
The OECD invites comments by 8 May 2015 on a discussion draft for action 11 of the BEPS action plan, which looks at collection and analysis of data on base erosion and profit shifting by multinational companies.
Martin Zetter (Macfarlanes) reviews the latest transfer pricing developments, including this month's OECD's public consultation on transfer pricing papers.
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According to HMRC statistics released last week, HMRC recovered £1.1bn tax from transfer pricing enquiries during 2013/14, which HMRC said was double the tax take of the previous year.
Martin Zetter (Macfarlanes) summarises recent developments, including the latest from the OECD’s BEPS project, as well as updates from the UK, Spain, the US and Singapore
The OECD and G20 have agreed three key elements towards the implementation of BEPS measures on tax avoidance by multinationals:
Martin Zetter (Macfarlanes) reports on the latest transfer pricing news, with updates on Finland, Czech Republic, South Korea and the latest BEPS discussion drafts
On 16 January 2015, the European Commission published the non-confidential details of its decision taken in October 2014 to open a formal state aid investigation into a ruling by the Luxembourg tax authorities in favour of Amazon’s transfer pricing arrangements dating back to 2003.