The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles („HTVI”) approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing …
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OECD publishes information on the state of implementation of the hard-to-value intangibles approach by members of the Inclusive Framework on BEPS
The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles („HTVI”) approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing …
Coronavirus response: Tackling non-performing loans (NPLs) to enable banks to support EU households and businesses
The European Commission has presented a strategy to prevent a future build-up of non-performing loans (NPLs) across the European Union, as a result of the coronavirus crisis. The strategy aims to ensure that EU households and businesses continue to hav…
Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum…
Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum…
Global Forum Secretariat and African Tax Administration Forum deliver new toolkit to help countries set up and run effective exchange of information units
In line with their respective mandates, the Global Forum and the African Tax Administration Forum (ATAF) are jointly publishing a new Toolkit for Establishing and Running an Effective Exchange of Information Function.