Tax authorities in a number of countries are increasingly focusing on transfer pricing issues related to stock options. Ernst & Young transfer pricing and stock-based compensation professionals have collaborated to review the pitfalls and
opportunities with particular reference to the UK, the US and Germany. By Gareth Green and Jeremy Glover in London and Stanley Veliotis in New York
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap