19 February 2021
The Organisation for Economic Co-operation and Development (OECD) has recently issued updated reports regarding several of the ongoing actions arising from the base erosion and profit shifting (BEPS) project. In this update, we explore the key aspects mentioned in the report.
Phil is a tax director focussed on UK and international tax, with over 20 years’ experience, mainly within the Big 4 and in industry.
Paul is a corporate tax partner, providing transfer pricing and thin capitalisation advice to all clients in the Central and North West regions. The aim is to provide robust transfer pricing solutions to clients’ issues in a pragmatic way.
Michael is a tax partner based in the Nottingham office. Michael works with corporate clients delivering commercial tax advice on international and domestic tax matters including; global tax compliance, overseas expansion, mergers and acquisitions, corporate structuring, new developments in tax law, tax technology and governance, transfer pricing and tax accounting.
John is a corporate tax partner in our Bristol office, with over 20 years’ experience of advising across a wide range of sectors in the mid-market.
Al is a corporate tax partner with a focus on owner-managed businesses, growing companies and the mid- market. He has a passion for private businesses, partnering with the owners and leaders of businesses to help them achieve their personal and business ambitions.
Duncan is a partner in our London office, helping businesses to find practical and robust solutions to their transfer pricing issues.
16 February 2019
HMRC believes some multi-national enterprises have cross border arrangements in place which are not consistent with the OECD’s transfer pricing guidelines, that result in the diversion of profits away from the UK such that profits are taxed at lower rates or not at all. These types of arrangements are targeted by transfer pricing rules, together with the diverted profits tax (DPT) legislation, effective from 1 April 2015.
11 January 2019
HMRC believes some multi-national enterprises have cross border arrangements in place which are not consistent with the Organisation for Economic Co-operation and Development’s (OECD) transfer pricing guidelines, that result in the diversion of profits away from the UK such that profits are taxed at lower rates or not at all. These types of arrangements are targeted by the diverted profits tax (DPT) legislation, effective from 1 April 2015.
Claire is a tax partner who works with a wide range of owner managed businesses, international and UK groups operating globally and investing in to the UK.