Bloomberg Tax spoke with Marvin Rust, transfer pricing expert and head of tax at Alvarez Marsal U.K., about recent transfer pricing cases, the OECD minimum tax, and the end of Covid rules.
What are the big recent transfer pricing court cases that have changed the game and why?
Rust: U.K.-wide of course, there hasn’t been any in recent years. So, as you probably know, I’m the only person who’s given expert testimony in the U.K.'s only transfer pricing case. We have one U.K. tax case on transfer pricing, which was Dixon’s Retail back in 2008. So not a lot in ...