Approximately 74% of MAP cases in 2023 reached a full resolution, but new transfer pricing MAP cases fell by 16%
Brazil is looking to impose the OECD’s 15% global minimum tax on multinationals; in other news, PwC is set to pull out of Fiji
The Australian gold producer’s CEO was detained in Mali last week following discussions with the African nation’s tax authorities
Introducing ITR+'s Talent Tracker
ITR+ has launched the Talent Tracker, an interactive database that collates reported partner moves across the legal tax market
What Corporates Want: Client management
Local experts suggest complexity within Italy’s tax system could explain why advisers' communication skills lag behind their international counterparts
The firm also won regional awards for Pro Bono Firm of the Year and Tax Law Firm of the Year
The firm picked up awards for its work in multiple jurisdictions, while DLA Piper walked away with four individual honours
ITR is delighted to reveal all the shortlisted nominees for the 2024 Americas Tax Awards
ITR is delighted to reveal all the shortlisted nominees for the 2024 Europe Middle East & Africa Tax Awards
There has been a decrease in investigations known as Code of Practice 8 and 9 cases, it has been reported
The Caribbean country became the 149th member of the international treaty, which aims to combat illicit financial flows
Clients of audit services should also be disallowed access to firms’ other services, it was claimed; in other news, Ireland approves amount B
Local experts say the Tax Cuts and Jobs Act is due a revival after Donald Trump won the US presidential election
The ruling follows the Federal Court of Australia’s full court deciding in favour of the soft drink company in June
Sweeping changes are headed for Germany’s TP system in the New Year. Tax teams will need to be well-prepared, say Andreas Katz and Anna Kupprion of Kreston Bansbach
Thin capitalisation rules limit the amount of debt deductions that can be claimed but regard must also be given to other income tax law provisions, the ATO said
The move will provide certainty to taxpayers and reduce the risk associated with pricing transactions for TP, according to India’s Ministry of Finance
The government’s move is potentially the most seismic shift to VAT since it was first introduced, one expert argues
Slovakia increases VAT rate, Chile goes big on VAT reform and more
The Independent Schools Council is bringing litigation against the UK government for what it calls an ‘unprecedented education tax’
The UK is ‘heading to Scandinavia’ as its tax burden increases and isn’t creating an attractive environment for a wave of investment, experts have told ITR
Agergaard is the director of Skatteforvaltningen, the Danish tax authority
Scalia is head of tax at Nestlé Health Science and chair of the Tax Executives Institute’s Student Case Competition
Jurisdictions
Features and Special Focus
Features and Special Focus
Transfer Pricing Guide
April 25, 2024
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Sponsored by DeloitteNicola Lostumbo and Jie Pan of Deloitte provide insights into high-value intercompany service charges, their role in creating value, and the most common tax authority challenges, before concluding with some considerations in mitigating risks -
Sponsored by KPMG SwedenÅsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling
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Sponsored by Tax SystemsJoin Tax Systems at 11am BST (12pm CEST) on October 17 to hear how transfer pricing documentation and processes can be managed more effectively in the face of enhanced scrutiny by tax authorities
