Transfer Pricing

By Dylan Moroses

Recently published IRS internal guidance detailing how the agency will screen advance pricing agreement requests has some tax practitioners concerned that prospective certainty may be more difficult to secure.

By Matthew Guerry

The United Arab Emirates' Finance Ministry published a measure Thursday that outlines the transfer pricing documentation requirements for companies subject to the country's new corporate income tax.

By David Hansen

Mayer Brown has a new partner in its Washington, D.C., office who served as an international tax counsel with the Internal Revenue Service, the firm announced.

By Matthew Guerry

The Organization for Economic Cooperation and Development released mineral pricing guidance Wednesday that it drafted with another intergovernmental group to help developing nations tackle tax avoidance.

By Kevin Pinner

Double taxation is eliminated under model rules for the 15% global minimum tax plan known as Pillar Two, and declining to allow tax credits for the income-inclusion rule and undertaxed payment rule would be consistent with those rules, an IRS attorney said Tuesday.

By Kevin Pinner

Australia's government proposed levying a 15% global minimum tax starting next year in its budget on Tuesday, saying the package is expected to raise AU$370 million ($250 million) in additional revenue through 2027.