On Feb. 19, 2024, the Organization for Economic Cooperation and Development (OECD) amended its transfer pricing guidelines to include “Amount B,” a standardized approach to determine the arm’s length remuneration
Continue Reading OECD’s Amount B: Simplified Transfer Pricing for Routine Marketing and Distribution Activities
The global minimum tax (GMT) tax took effect in more than 40 jurisdictions in 2024. This GT Alert highlights elements to consider before year-end.
New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax
Continue Reading Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable