United Nations
The UK and what has been dubbed its ‘second empire’ have been found to be responsible for 26% of all countries’ tax losses by the Tax Justice Network
Nigeria is pondering the adoption of pillar two despite rejecting it in the past, local experts also suggest
The committee is deciding whether to add the appendix to existing guidance for tax administrations when scrutinising MNE activities
It comes as the US remains uncommitted to the pillar two rules; in other news, ‘Bitcoin Jesus’ faces charges over tax evasion and false tax returns
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Sponsored by Deloitte Transfer Pricing GlobalAaron Wang, Vrajesh Dutia and Chris In explain how adopting global best practices has proved to be beneficial for the development of dispute resolution procedures in China, India and South Korea. -
Sponsored by Deloitte Transfer Pricing GlobalEddie Morris, Jennifer Breeze and Janelle Sadri discuss how the growth in the number of mutual agreement procedures, coupled with fine-tuning of the process, has affected its themes of access, resolution and implementation.
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Sponsored by Deloitte Transfer Pricing GlobalKerwin Chung and Iva Georgijew assess the impact of the coronavirus pandemic on global transfer pricing and consider how the concept of the arm’s-length principle will subsequently evolve.
