Expert Resources

Take advantage of our free expert resources, written by the experts at LCN Legal, based on their practical experience of working with multinational groups and their advisers across the globe. If you are interested in these areas, you may wish to bookmark this page to check back regularly for new information.

Paul Sutton

Do you actually know what you are doing?

As far as we can tell, containing the corona virus seems to depend more on washing hands, rather than wearing surgical masks the whole time. You might think that you know how to wash your hands effectively, but in reality you probably don’t. If you’re anything like me, you probably just act on auto-pilot, based on a bundle of misconceptions and …
Paul Sutton

New OECD Transfer Pricing Guidance: 7 key takeaways for the legal documentation of financial transactions

On 11 February 2020 the OECD released its first guidance on the transfer pricing aspects of financial transactions, constituting an important supplement and update to its 2017 Transfer Pricing Guidelines. The guidance is divided into five main sections, namely: Interaction with the guidance provided in section D.1 of the 2017 guidelines (accurate delineation …
Paul Sutton

Condor vs. human on a bicycle

I don’t know whether you’ve come across this Steve Jobs quote. I really like it: “I read a study that measured the efficiency of locomotion for various species on the planet. The condor used the least energy to move a kilometer. And, humans came in with a rather unimpressive showing, about a third of the way down the list. It was not too proud …