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We often get asked whether it is legally possible to backdate intercompany agreements. (Answer: it depends.) But what about backdating of tr...
By Rubeena Dina, Partner at Global Tax Services, UAE and Director at GTS Africa, Mauritius and Aniruddha Saha, transfer pricing special...
We hope that you found our recent analysis of the BlackRock decision to be thought-provoking and useful. This concluded that while the j...
By Sean Neary - Direct, Neary Consulting
Sometimes, expressions used in transfer pricing reports are so vague that they may conceal more than they reveal. One example is the term 'm...
Customers are the driving force of any organization regardless of the sector in which it operates. Acquisition targets are often attractive...
As of 1 January this year, 24 of the 35 LIBOR interest rate benchmarks or ‘settings’ are no longer published.What does this mean for groups...
By Sean Neary, Director – Neary ConsultingThe Federal Court’s decision on 17 December 2021 in Singapore Telecom Australia Investments Pty Lt...
Dans le cadre de la chronique des activités fi scales du couple OCDE/G20 (juillet 2019 à juin 2021), cetarticle est consacré aux travaux por...
On 26 November 2021, Portugal’s Official Gazette published Ordinance no. 268/2021, which repeals and supersedes the previous Ordinance no. 1...
On 11 November 2021, the European Parliament adopted the Public Country-by-Country Reporting Directive (PCbCR). The adoption of this Directi...
At present, the United Kingdom is one of the few Western economies which does not require the companies to prepare mandatory transfer pricin...