Expert Resources

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Paul Sutton

Day-tight compartments

We’re not supposed to admit having read ‘How to Stop Worrying and Start Living’ by Dale Carnegie, but (apparently) it’s a very good book, and maybe it has special value right now. In it, the author makes an analogy between living day-by-day, and the construction of ships: vertical internal walls called bulkheads divide the ship into watertight …
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 …