The UK’s Patent Box could face amendments because the EC is investigating whether it constitutes harmful tax competition with other European member states.
The UK’s Patent Box could face amendments depending on the outcome of an EC investigation into whether it constitutes harmful tax competition that disadvantages other European member states.
The research has started for World Transfer Pricing 2015 and World Tax 2015, International Tax Review's directories of the leading tax and transfer pricing firms around the world.
M&A is on the up, particularly in emerging markets, such as China, Colombia and Mexico. Taxpayers expect to complete more divestitures but there are still issues for them to negotiate. This year's annual M&A supplement provides useful tips for negotiating the tax implications of M&A globally.
Despite the OECD’s efforts to present a set of guidelines about the transfer pricing aspects of business restructuring, taxpayers are still not always clear about their options, especially when trying to avoid disputes.
BIAC delegates from the Taxation and Fiscal Affairs Committee (business advisory arm to the OECD) met with tax officials in New Delhi and Beijing in February to discuss the G20 OECD base erosion and profit shifting (BEPS) project, signalling the importance of both India and China in the BEPS debate.
