International Tax

Transfer pricing adjustments and customs: the Chinese example

Transfer pricing models implemented by Multinational Enterprises (MNE) often rely on the Transactional Net Margin Method (TNMM) to remunerate routine functions. A proper application of the TNMM involves the transfer

BEPS Corner

Action 1 On March 16th, the OECD published an interim report on the digitalization of the economy. The report is mainly an inventory of the situation, without any concrete proposal

Digital taxation: towards a European taxation?

On March 21st 2018, the European Commission published two draft directives related to digital taxation. Since the European summit in Tallinn last September, Member States have been searching the best