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Hendrik Swaneveld

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HENDRIK SWANEVELD and MARTIN PRZYSUSKI explain why they believe that a Pacific Association of Tax Administrators proposal has ambitious transfer pricing goals, but few practical solutions.

THE PACIFIC ASSOCIATION of Tax Administrators (the members of which are the tax authorities of Canada, Australia, Japan and the United States) recently became the first international body to attempt to simplify the complex web of multi-jurisdiction transfer pricing documentation.

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

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Deadline dates for December 2024

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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