Speakers at ITR’s Global Transfer Pricing (TP) Forum say the OECD must settle the key details of the profit allocation rules to make its international tax reforms work.
Tax directors claim the OECD’s plans toreform the international tax system leaves taxpayers with insufficient clarity. The details on profit allocation methods have yet to be fully settled.
This week the European Commission has hinted that there may be an EU directive to implement a global minimum corporate tax rate before the end of 2021.
Companies like Nike are locked into court battles over their transfer pricing (TP) arrangements. Here ITR examines some of the most important TP court rulings from around the world.
Tax authorities are turning up the pressure on taxpayers with more scrutiny on transfer pricing (TP). Yet some companies are turning to alternative dispute resolution (ADR) methods in response.