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Would a tax on data save the world?
Online Published Date : 01 July 2020 | Appeared in issue: - 01 July 2020
The Covid-19 crisis is not over yet but current estimates suggest that it will have a staggering longer-term impact on the global economy. Many individuals have been forced to quickly adapt to homeworking, while others have lost their jobs.For..
International Tax Report
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Dutch Zinc case highlights key transfer pricing challenges
Online Published Date : 02 July 2020 | Appeared in issue: - 01 July 2020
This recent Court of Appeal decision encapsulates some complex issues around the burden of proof, application of the arm’s length principle and the impact of transfer pricing on business restructuring. Rezan Ökten, Sebastian Frankenberg and Gijs van..