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Expanded definition of SGE paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 Sep 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Discuss why it’s critical for every taxpayer to know whether they are a SGE
  • Examine the revised definition of SGE and how it may impact your business
  • Introduce the concept of Country-by-Country reporting entity (CBCrE)
  • Work through SGE and CBCrE case studies; and
  • Look in detail at what it means to be an SGE and CBCrE and how that is likely to change a taxpayer’s compliance cycle.

Author profiles

Michael SMITH
Natalya Marenina

 

This was presented at 2021 National Transfer Pricing Conference .

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