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Published on 30 June 2020
Published on 30 June 2020
Published on 30 June 2020
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Published on 21 December 2019
The UN released an updated draft on financial transactions in
April 2019, which in addition to the discussion draft released by OECD in 2018, provides guidance on the disputes in transfer pricing issues. Here we compare the two drafts and advanced domestic practices (i.e. the UK and Australia). When comparing different key variables to determine (i) an
acceptable D/E level; (ii) an acceptable interest rate (includes guarantee fees), OECD draft, UN draft, UK legislation, Australian legislation require the following checks...
Published on 09 September 2019
The London Interbank Offered Rate (LIBOR) is the global benchmark for financial transactions with an
estimated volume of USD 370 trillion. The discontinuation of LIBOR at the end of 2021 requires market participants to use alternative key interest rates from 1.1.2022 at the latest.
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07 July 2022
Guest user downloaded the
DOCman document with the title BEPS Action 4: Policy Considerations and Implementation Status
Guest user downloaded the
DOCman document with the title BEPS Action 4: Policy Considerations and Implementation Status
06 July 2022
Guest user downloaded the
DOCman document with the title Lego for Tax - The Next Digital Transformation
Guest user downloaded the
DOCman document with the title Building Blocks for Tax - The Next Digital Transformation / Compliance Tracker + OneraX
Guest user downloaded the
DOCman document with the title Building Blocks for Tax - The Next Digital Transformation / Compliance Tracker + OneraX