Transfer Pricing / All

Assessing the scrutiny on transfer pricing policies from the ESG agenda, and what that means for in-house tax functions.

New rules for large companies take effect for accounting periods commencing on or after 1 April 2023. Here’s what multinationals need to do.

Watershed moment as HMRC transfer pricing compliance yield tops £2 billion.

OECD seeking public comments on the draft model rules for domestic legislation on scope under Amount A of Pillar One.

This article highlights the steps financial investors and multinationals need to consider to maximize value creation in a deal. An earlier report examined how companies can mitigate risks and enhance deal value from a transfer pricing perspective.

Taking a look at a typical e-audit in each tax head.

The merger and acquisition (M&A) market is busier than ever. Pent-up energy and cheap financing have contributed to a resurgence in deal activity, with global M&A volumes surpassing $5 trillion in 2021.

On December 16, 2021 Advocate General Priit Pikamäe of the Court of Justice of the European gave his opinion in the cases C-898/19 P (Ireland v Commission) and C-885/19 P.

The text of Directive (EU) 2021/2101 (of 24 November 2021) introducing “public” country-by-country (CbC) reporting for certain undertakings and branches was published on 1 December 2021,