Companies confident of complying with UK’s new TP rules

Four tax specialists preview the UK’s transfer pricing requirements, which come into effect on April 1.

Analysis: Concerns mount over QDMTTs, but countries press ahead

The rise of the QDMTT will likely change how countries compete on tax and transfer pricing policy, but it may not reverse decades of falling corporate tax rates.

ITR Spring Issue 2023: Editorial

ITR’s latest quarterly PDF is going live today, leading on the EU’s BEFIT initiative and wider tax reforms in the bloc.

An insight into the most taxing M&A issues in India

Aggressive tax strategies have become the norm and tax authorities are responding in kind. Uday Ved, N Krishna and Wrutuja Soni of KNAV India share their expertise on the central points.

UFLPA’s influence on MNEs’ TP comparability analysis in China

Xing Hu, partner at Hui Ye Law Firm in Shanghai, looks at the implications of the US Uyghur Forced Labor Protection Act for TP comparability analysis of China.

Q&A: Ørsted’s head of tax on the risks to renewables

Karl Berlin talks to Josh White about meeting the Fair Tax standard, the changing burden of country-by-country reporting, and how windfall taxes may hit renewable energy.

The tax challenges of global mobility

Sandy Markwick, head of the Tax Director Network (TDN) at Winmark, looks at the challenges of global mobility for tax management.

Why New Zealand’s TP simplification measures are anything but

Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.

IRS and ATO aim to expand and modernise, say senior officials

In a recent webinar hosted by law firms Greenberg Traurig and Clayton Utz, officials at the IRS and ATO outlined their visions for 2023.

Why 2023 may determine the future of international tax policy

An intense period of lobbying and persuasion is under way as the UN secretary-general’s report on the future of international tax cooperation begins to take shape. Ralph Cunningham reports.