Transfer Pricing Case Laws
Top 5 TP News
OECD deal on taxation of MNEs – Global Minimum Tax of 15%
Major reform of the international tax system finalised today at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023. The ...
ATO and Singtel in Court over Intra-company Financing Arrangement
In 2001, Singtel, through its wholly owned Australian subsidiary, Singapore Telecom Australia Investments Pty Limited (Singtel Au), acquired the majority of the shares in Cable & Wireless Optus for $17.2 ...
Pandora Papers – a new leak of financial records
A new huge leak of financial records revealed by ICIJ, once again shows widespread use of offshore accounts, shell companies and trusts to hide wealth and/or avoid taxes. The new ...
OECD releases statement on support of the two pillar tax plan – joined by 130 countries
A OECD statement has been issued where 130 countries and jurisdictions have agreed to join and support the two pillar plan. A small group of 9 countries have not yet ...
G7 Support for OECD’s proposal on a Global Tax Reform – Pillar I and II
The G7 has agreed to back an international agreement on global tax reforms aimed at ending the reign of tax havens and have big international companies start paying their fair ...