Blog: The chance of transfer mispricing occurring is much higher than HMRC imply by their tax gap statistics http://ow.ly/5Co3506tetx
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Advance pricing agreements typically last for 5 years. So aren't you over-estimating HMRC workload by a factor of around 5?pic.twitter.com/f0Wmww61JM
& 60% figure is a frequent misunderstanding - UNCTAD say 60% of trade is in MNC value chains. 30% intra-group
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You are wrong, as usual: the OECD say it is specifically the sum subject to transfer pricing and so intra-group.
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I think Neighbour, OECD gets it wrong (w no ref to source). Every place 60% ref’d it’s to UNCTAD (misunderstood)
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