Understanding the tensions of tax policy today requires a history lesson about how the laws and requirements came to be so, -only then can we begin to find realistic solutions for businesses and tax authorities, said Cym Lowell of the International Chamber of Commerce (ICC).
The South African Revenue Service (SARS)’s new notice about retroactive transfer pricing adjustments is an attempt to establish if taxpayers are compliant with customs legislation.
Ukraine’s advance pricing agreement (APA) programme is an attempt to improve the country’s transfer pricing system but uncertainty remains for taxpayers.
Poland has proposed changes to its corporate tax system, including transfer pricing amendments, bringing more transactions under the spotlight of the tax authorities.
