A US Internal Revenue Service (IRS) investigation into Facebook could land the technology company with a bill that would have “material adverse impact” on the company’s finances.
Andrew Hickman, former head of the transfer pricing unit, left the OECD in June. In this exclusive interview, he discusses the trials and tribulations of BEPS and why there is never a good time to leave the OECD.
Taxpayers in India face uncertainty about how to account for advertising, marketing and promotion expenditure in transfer pricing, as the Supreme Court accepts the tax authority’s appeal on Amadeus India’s AMP arrangements.
