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TP for debt funds implemented in Luxembourg: mastering a dynamic environment

Dinko Dinev and Ismail Candan of Deloitte Luxembourg explain how tailored transfer pricing policies can underpin success as the increasing complexity of debt investment instruments and heightened regulatory oversight demand enhanced tax compliance measures ....

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The shifting tides of TP: a closer look at tax controversy driving legislative changes

Christine Ramsay and Samer Wani of Deloitte Canada and Subhabrata Dasgupta of Deloitte Malaysia highlight significant legislative developments in several jurisdictions as the world strives to keep pace with the OECD s Transfer Pricing Guidelines. ....

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The EU Transfer Pricing Directive: the Commission looks to harmonise TP across the EU | Allen & Overy LLP

The TP Directive’s stated goal is to increase tax certainty, reduce compliance costs, and mitigate the risk of double-taxation and litigation for cross-border intra-group transactions. ....

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Tax reset and its many potential benefits

Tax reset and its many potential benefits
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Tax news in brief

Highlights from the broader tax news for the week ending 26 July 2023, including: corporation tax filing for companies in insolvency; relief for foreign taxes in PAYE codes; HMRC guidance on negative earnings; and transfer pricing records regulations. ....

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