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pdf How Technology is bringing a new paradigm for Tax and Transfer Pricing documentation and global controversy

This article provides an overview of the important role brought by technology in Tax and Transfer Pricing in the post-BEPS ("Base Erosion and Profit Shifting project") world.

default OECD Proposals Undermine The Arm’s Length Principle

OECD Proposals Undermine The Arm’s Length Principle

The Organisation for Economic Cooperation and Development (OECD) recently released a policy note (approved by the 127 members of its Inclusive Framework (IF)), hosted a webcast and held a public consultation meeting to consider possible solutions to the tax challenges arising from digitalization of the economy.

pdf How Technology Is Changing Taxation In Latin America

How Technology Is Changing Taxation In Latin America

This article provides an overview of the important role played by technology in taxation and transfer pricing in Latin America, and presents comprehensive research to illustrate the digital path taken by tax administrations and corporations in Latin America and worldwide.

default Spotify White Paper - Summary Popular

Spotify White Paper - Summary

Spotify White Paper - Summary Over the last couple of years it has become increasingly apparent that the big tech players are difficult to value, due to a variety of reasons. The main reason is that there seems to be different valuation-metrics in the tech market than in other markets. A shift is recognized where a Return on Data (RoD) is replacing the more traditional Return on Investment (RoI).

pdf Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative Popular

Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative

This article examines the holistic transfer pricing approach that a number of Latin American countries have been implementing into their laws following the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. In this context, a value chain analysis (VCA) approach aligns business models, finance and/or tax positions and the governance of multinational enterprises (MNEs) with best practice under the OECD/G20 BEPS initiative.

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Latest downloads

  • 22 August 2019
  • Guest user downloaded the DOCman document with the title BEPS Readiness Test and Report in One Week 2015
  • Guest user downloaded the DOCman document with the title Europese Commissie verdenkt Nederlandse fiscus van steun aan Ikea
  • Guest user downloaded the DOCman document with the title Technology solutions in a post-BEPS world
  • Guest user downloaded the DOCman document with the title A Post-BEPS Primer for Boards: Staying in Control of Transfer Pricing Risks (Bloomberg BNA)
  • Guest user downloaded the DOCman document with the title BEPS Action 4: Policy Considerations and Implementation Status