This is a picture of the BMW R32 motorbike, which was the first motorbike to be produced under the BMW brand. You might be surprised to know that it first went into production in 1923, despite not looking out of place decades later. The R32 introduced a number of innovations, including a boxer-twin shaft drive layout which is still in use now. (‘Boxer’ …

As I’m sure you know, Benjamin Franklin (1706 – 1790) was one of the Founding Fathers of the United States of America, one of the draftsmen of and signatories to the Declaration of Independence, as well as being a diplomat, scientist and inventor. He was not born into wealth – he was the 15th child of a man who made soap and candles – and yet …

Intercompany agreements for Cost Contribution Arrangements (CCAs) / Cost Sharing Arrangements (CSAs) are special for a number of reasons. One is that, more than any other transaction type, the arrangements just doesn’t exist without an appropriate legal agreement. Another is that the US Treasury rules are very prescriptive about what must be included …

Here are some of the comments from one of the ‘transfer pricing superheroes’ who has already participated in a free trial free trial of our new ‘fast track’ online tool, which helps multinational groups to get the intercompany agreements they need for their TP compliance: “I like the questionnaire a lot. [The draft intercompany agreement] …