Feature
A revised Chapter VII signals a move away from mechanical TP approaches, stressing transaction understanding, functional analysis and context-driven documentation requirements
HMRC’s growing focus on evidencing tax decisions is shifting attention from technical accuracy to governance, requiring businesses to demonstrate how positions were reached and documented
In the second instalment of this two-part series, Jayne Stokes takes a practical approach to navigating the capital v revenue question for UK R&D claims for software development, and shares pointers for businesses
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
Sponsored
Sponsored
-
Sponsored by Deloitte GreeceThomas Leventis and Konstantinos Roumpis of Deloitte Greece highlight inconsistencies between Greece’s corporate tax treatment of distributed profits and international practices, and suggest a potential reform to create a clearer and more competitive tax framework -
Sponsored by insightsoftwareHear senior tax professionals from insightsoftware and Deloitte explain how tax data can be centralised into one platform in a webinar to be hosted by ITR at 2pm BST (9am Eastern Daylight Time) on April 29
-
Sponsored by DeloitteChristine Wolter, international tax lead, Deloitte Germany
Article list (load more 4 col) current tags
