Planning of non-routine transactions

GITMFrom a Tax Control Framework perspective, for setting up risk based controls, the more unusual the transactions, the greater the tax risks. Examples of non-routine significant business transactions:

  1. Migration to new jurisdictions
  2. Change of business models
  3. The Intersection of VAT and shared service centers
  4. M&A integration: managing the moving parts before, during, and after a transaction
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