In keeping with the recent trend of scrutinizing transfer pricing, the US Senate’s Permanent Subcommittee on Investigations conducted a hearing on “Offshore Profit Shifting and the US Tax Code” on September 20, 2012. This article discusses the hearing, which examined the shifting of profits offshore by US multinational corporations. It was originally published in TP Week. Click here to read.
Measuring and mitigating harm from discriminatory taxes
In the article the authors examine the April 2 Executive Order signed by President Trump highlighting US trading partners’ nontariff barriers, such as...