This Week's Report

KPMG Week in Tax: 23 - 27 January 2023

Highlights include:

  • Netherlands: Guidance on rule to combat transfer pricing mismatches in context of capital contributions
  • OECD: New methodology for peer review under Action 14, new data points for mutual agreement procedure (MAP) statistics, and new framework for advance pricing arrangement (APA) statistics
  • UK: Final mandatory disclosure rules (DAC6) regulations published

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