Response to the OECD Public Consultation Document on Pillar One

Response to the OECD Public Consultation Document on Pillar One

Frazier & Deeter (‘’FD’’ or ‘’We’’ or ‘’our’’) had submitted our response to the OECD Public Consultation Document on Pillar One – Amount A: Draft Model Rules (‘’Rules’’) for Nexus and Revenue Sourcing 4 February 2022 – 18 February 2022 (“Consultation Document”) ...
HMRC UK Transfer Pricing Documentation – Consultation Update

HMRC UK Transfer Pricing Documentation – Consultation Update

HMRC brings in more certainty on UK Transfer Pricing Documentation requirements through responses to Public Consultation Process In March 2021 HMRC conducted a public consultation which sought views and ideas for improving and updating UK transfer pricing...
Key Terms Relevant to US Investors: CFC and PFIC

Key Terms Relevant to US Investors: CFC and PFIC

Working with US investors can help fuel growth, but it can also be tricky in terms of understanding US tax regulations. Companies based outside the US will often be asked to make representations about their PFIC or CFC status when they are looking to take on a US...
UK Audit Reform

UK Audit Reform

The UK government recently issued a white paper aimed at restoring trust in audit and corporate governance. Pete Hine, Frazier & Deeter’s Lead Audit Partner in the UK, provides a perspective on the publication. In particular on ‘UK SoX’ and how Frazier &...