Category: Transfer pricing

Poland’s National Tax Office has published statistics for its advance pricing agreement (APA) program, updated for 31 December 2020. ... - Continue reading

Court cases / France / Intragroup Services / Tax Authority / Tax Dispute / Transfer pricing

Ferragamo France’s transfer pricing dispute and resale price method abuse

Published by: MNE Tax - January 25, 2021

... - Continue reading

Tax Laws / Transfer pricing / Vietnam

Vietnam’s transfer pricing regulations create new challenges

Published by: MNE Tax - January 20, 2021

... - Continue reading

China / Framework / Mutual Agreement Procedure / Tax treaties / Transfer pricing

China strengthens litigation framework through increased use of APAs and MAPs

Published by: International Tax Review - January 20, 2021

... - Continue reading

OECD / Rwanda / Tax Laws / Transfer pricing

Rwanda introduces transfer pricing regulations

Published by: MNE Tax - January 20, 2021

... - Continue reading

Country-by-Country (CbyC) Reporting / Framework / Transfer pricing

“Platform for Collaboration on Tax” toolkit helps countries set up transfer pricing documentation regimes

Published by: MNE Tax - January 19, 2021

... - Continue reading

Malaysia / Tax Laws / Transfer pricing

Malaysia gazettes transfer pricing measures

Published by: TP News - January 7, 2021

... - Continue reading

Africa / Legislation / Offshore / Tax Authority / Transfer pricing

Benin introduces transfer pricing private ruling procedure

Published by: MNE Tax - December 21, 2020

... - Continue reading

Base Erosion & Profit Shifting / OECD / Tax Laws / Transfer pricing

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

Published by: MNE Tax - December 16, 2020

... - Continue reading

Covid-19 / Multinational Enterprises ("MNEs") / OECD / Transfer pricing

ICAP pilot for transfer pricing audits to be made permanent, OECD says

Published by: MNE Tax - December 9, 2020

... - Continue reading

OECD / Thailand / Transfer pricing

Thailand clarifies transfer pricing rules for using internal and external comparables

Published by: MNE Tax - December 3, 2020

... - Continue reading

Italy / OECD / Tax Authority / Transfer pricing

Italy publishes updated 2020 transfer pricing documentation guidance

Published by: International Tax Review - December 2, 2020

... - Continue reading

Base Erosion & Profit Shifting / Brazil / Double Taxation / Transfer pricing

Brazil: General View Of The Project “Transfer Pricing In Brazil”

Published by: Mondaq - December 1, 2020

... - Continue reading

Mexico / Multinationals Enterprises / Tax treaties / Transfer pricing / USA

The US and Mexico’s transfer pricing approach for maquiladoras

Published by: MNE Tax - November 27, 2020

... - Continue reading

Tax Authority / Transfer pricing / USA

A proposed transfer pricing safe harbor for US retailers

Published by: MNE Tax - November 24, 2020

... - Continue reading

Court cases / Intragroup Services / Non Compliant / Tax Evasion / Tax evasion investigations / Transfer pricing / United Kingdom

Blackrock prevails in UK transfer pricing dispute

Published by: MNE Tax - November 18, 2020

... - Continue reading

Beneficial Ownership / Business / Corporate Tax / Double Tax Treaty / Jurisdiction / Offshore / Residence / Sweden / Transfer pricing

Sweden: Corporate Tax Comparative Guide

Published by: Mondaq - November 18, 2020

... - Continue reading

OECD / Tax Authority / Tax Avoidance / Tax Evasion / Transfer pricing / Zambia

Zambia’s transfer pricing advances and the Mopani copper mine dispute

Published by: MNE Tax - November 17, 2020

... - Continue reading

Australia / Australian Taxation Office / Glencore / Transfer pricing

Glencore wins landmark Australian transfer pricing case over ATO

Published by: International Tax Review - November 16, 2020

... - Continue reading

Business / Corporate Tax / Corporation Tax / EU / European Commission / HMRC / Tax Authority / Tax Avoidance / Transfer pricing

This week in tax: EU VAT, Glencore and Making Tax Digital

Published by: International Tax Review - November 13, 2020

As the UK moves ahead with Brexit, businesses across the EU are trying to overcome the difficulties of complying with EU tax law and the increasing likelihood of UK tax law breaking with those same standards. ... - Continue reading

Canada / Canada Revenue Agency / Transfer pricing