In the global community, the reigning paradigm seems to be political chaos. News updates in all media justifydeclare the seemingly ever-deepening divides in the world – wars in the Middle East, tension between the West and Russia, economic malaise in China,...
In this article, I discuss the OECD country-by-country reporting (CbCR) requirements, the disconnect between CbCR and current tax policy, the potential benefits and costs of CbCR (including misinterpretations of the data), and what all of this might mean for the...
This article is based on a recently completed dissertation on the management accounting role of transfer pricing in an international environment. The research aims at narrowing the gap between “management accounting” and “fiscal” studies of transfer pricing. In...
TRANSFER PRICING – A simple topic; some complex solutions! This week, in the spirit of The Tax Summit’s week of innovative and educational sessions, I thought I might try something a little different – a short, simple review for beginners of a complex topic. The topic...
