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Caterina Colling Russo and Monika Bieri of Tax Partner explain the key issues as tax authorities focus on the potential for MNEs to benefit from profit shifting through the transfer and licensing of intangibles.
The country’s financial authorities may evaluate potential regulatory efforts in conjunction with the Taxonomy following its rollout. In March 2023, Mexico published a...
Introduction As explained in my previous publications on Transfer Pricing (TP), to determine a desirable price for the exchange, sale or transfer of goods or services between and among persons in a controlled relationship which meets the arm’s length principle, there are series of activities that a taxpayer is…
Isabelle Lebbe, Gennyfer Peeters and Antoine Portelange of Arendt & Medernach shine a spotlight on the oft-overlooked ‘S’ in ESG, and analyse the various relevant regulations European businesses should be aware of.
Introduction As explained in my previous publications on Transfer Pricing (TP), to determine a desirable price for the exchange, sale or transfer of goods or services between and among persons in a controlled relationship which meets the arm’s length principle, there are series of activities that a taxpayer is…