Following BEPS publication on profit split on October 5, 2015 and July 4, 2016, MNEs are being challenged to apply the holistic view on...

By Katerina Miari and Steef Huibregtse. The complexities of transfer pricing, particularly in the midst of BEPS-driven reforms, have...

By Steef Huibregtse and Ying Van Galen Wang. The authors cite support for a ‘‘value chain analysis’’ in OECD draft and final BEPS...

By Steef Huibregtse and Avisha Sood. Management of an entity’s tax strategy has historically been down to finance directors and has...