Richard Collier and Joseph L. Andrus discuss the Arm’s Length Principle and BEPS

Oxford Law Vox

In this podcast Richard Collier and Joseph L. Andrus talk to George Miller about international tax law, how the Arm’s Length Principle came about, and the challenges it threw up. Together they go on to discuss the solutions the G20 / OECD Base Erosion and Profit Shifting (BEPS) project proposed, and where it ultimately succeeded and failed. Richard Collier and Joseph L. Andrus are co-authors of Transfer Pricing and the Arm's Length Principle After BEPS (2017) published by Oxford University Press. Richard Collier is an Associate Fellow at the Centre for Business Taxation in Oxford and is heavily involved in tax policy work. Previously he was a senior tax partner at PwC, specializing in financial sector tax and transfer pricing and permanent establishment issues. Joseph L. Andrus was the Head of the Transfer Pricing Unit at the OECD until his retirement in 2014. He was responsible for directing all of the OECD work in transfer pricing including the transfer pricing portions of the OECD project on corporate Base Erosion and Profit Shifting. © Oxford University Press