Amazon has been drawn into a European Commission (EC) investigation into the tax regimes of three member states: Ireland, Luxembourg and the Netherlands. The EC has said its preliminary view on Ireland is that “the tax rulings of 1990 (effectively agreed in 1991) and of 2007 in favour of the Apple group constitute state aid”.
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals