Is your organisation getting the most out of their information security compliance efforts?
The arm’s length principle arises out of paragraph 1 of Article 9 of the OECD Model Tax Convention, which forms the basis of bilateral tax treaties involving OECD Member countries and an increasing number of non-member countries.
Board oversight is key to ensuring that management is accountable for risks facing the organization and is designing a strategy that aligns the appropriate degrees of acceptable risk with organizational goals and objectives.
The OECD Guidelines provide for five transfer pricing methods, that can be used to determine the price for intra-group transactions.
Why your organisation needs to consider Third Party Assurance (TPA) Reporting
The re-domiciliation of a company is the process whereby a company incorporated and having its domicile in a particular country moves to another jurisdiction while maintaining the same legal structure.
DORA, which comes into full effect in January 2025, does not leave anything to chance as the EU is well aware that not every company will see testing as a priority.
In recent years, intercompany transactions have gained considerable attention from tax authorities around the world, as evidenced by the increasing volume of transfer pricing case law.
Reporting an ICT incident is all about being able to contain an attack, to mitigate the damage, to warn others to be on their guard, and to recover from the damage.
The Digital Operational Resilience Act (DORA) is aimed at ensuring that financial services companies are resilient enough to recover, not only for their own sake but also for all the other entities they interact with as well as their consumers.