China’s transfer pricing regulations, which were published on January 9, will affect how companies manage their tax affairs and add to their compliance costs, say tax directors
February 11, 2020
Taxpayers are preparing higher proportions of their own transfer pricing documentation before handing over to their advisers but certain important factors are being overlooked.
February 28, 2012
Pepsi Foods’ stay of application with the Indian legal system over a demand of Rs1.04 billion ($21 million) has been disposed by the Income Tax Appellate Tribunal (ITAT) but an appeal date has been set.
February 21, 2012
An estimated $110 billion disappeared because of transfer mispricing on the import of crude oil in the EU and US between 2000 and 2010, a recent report from Publish What You Pay (PWYP) Norway said.
February 17, 2012
Your transfer pricing advisers provide the local link between your company and the tax officials working in every operational jurisdiction. An Italian revenue official explains the common mistakes advisers can make and how communications can be improved.
February 16, 2012
The Portuguese tax authority has turned its transfer pricing focus to residual pricing methods, meaning companies should stop using them if they want to save money.
February 02, 2012
May 17, 2012
May 17, 2012
March 12, 2012
The Indian government has announced an advance pricing agreement (APA) programme to be introduced into its tax system in its budget announcement today.
March 16, 2012
The State Administration of Taxation (SAT) in China has provided an overview of anti-avoidance initiatives.
February 29, 2012
The Confederation of British Industry (CBI) sent its submission to the Treasury today in anticipation of the 2012 budget.
February 22, 2012
The long-awaited draft UK controlled foreign companies (CFC) legislation was published in December 2011 with additional guidance and updated draft legislation issued on January 31 2012. The proposed rules affect transfer pricing by placing a new emphasis on significant people functions.
February 15, 2012
The Obama Administration released the proposed Fiscal Year 2013 Budget of the US government yesterday. Aaron Bone and Katherine Kimball, of Charles River Associates in San Diego, provide a commentary on its transfer pricing implications.
February 14, 2012
The UK government has concluded its consultation on a proposed patent box. It is hoped it will encourage investment and economic growth in the UK and prevent innovative businesses moving intellectual property (IP) offshore.
February 10, 2012
Previously, TPWeek reported on multinationals’ decrease in demand for outsourced transfer pricing advice. Advisers explain how they are keeping up with market trends and how the approach of accountants and lawyers varies.
February 07, 2012
Experts are applying a new technique to avoid the application of the Brazilian resale price minus method.
February 01, 2012
A recent ruling by the Tax Tribunal of Korea said companies that make transfer pricing adjustments after reporting importation to customs will not be refunded.
January 05, 2012
The OECD is considering the Canadian Alberta Printed Circuits transfer pricing dispute as a case study in its intangibles project, according to the company’s expert witness.
December 13, 2011
While all taxpayers deal with intellectual property (IP), and the evaluation issues surrounding it for taxation purposes, some taxpayers place more value on it than others. Paul Morton, the head of tax for publishing house, Reed Elsevier, explains the practical day-to-day problems surrounding IP, when operating on a global scale.
December 08, 2011
By Barbara Dooley and Gavan Ryle of PwC, Dublin.
June 23, 2011
Alexis Carrera, of Ernst & Young in Quito, reports on the distinctive documentation rules in Ecuador
March 23, 2011
Todd Miller and Michael Friedman of McMillan in Toronto, Canada explain the documentation rules in Canada and how recent treaty developments and court decision will affect taxpayers.
April 20, 2010
Steven Tseng, Chi Cheng, Kari Pahlman and Nathan Richards of KPMG China outline the transfer pricing documentation guidelines in Hong Kong and China.
March 29, 2010
Stephan Schnorberger and Juliane Rosenkranz of Baker & McKenzie outline the German transfer pricing documentation requirements and strict penalty regime.
March 08, 2010
Ken Okawara, Yukiko Komori, Satoko Kawamura, and Koji Oshima of Baker & McKenzie GJBJ Tokyo Aoyama Aoki Koma Law Office (Gaikokuho Joint Enterprise) review the Japanese documentation situation.
March 01, 2010
Anthony Mahon and Andy El Zayaty of Deloitte provide a guide to the transfer pricing requirements in Egypt.
December 15, 2010
Edmund Leow, principal, Baker & McKenzie.Wong & Leow, describes documents requirements in Singapore.
February 22, 2010
Tae-Yeon Nam, Dong-Jun Yeo and Stefan Moller, Kim and Chang, Seoul
July 14, 2009
Diego Etchepare, Juan Carlos Ferreiro and Violeta Maresca, PricewaterhouseCoopers
February 11, 2009
Mike Ahern and Sebastian Lebda, of PricewaterhouseCoopers in Poland, discuss the relationship between tax treaties and transfer pricing
June 03, 2008
Alexis Carrera Reyes, of Ernst & Young in Quito, reveals key moves being taken in Ecuador to end treaty shopping
June 05, 2008
Cristiane Magalhães and Fabíola Costa Girão, of TP Week correspondent Machado Associados, analyse the impact of double tax treaties on transfer pricing policy in Brazil
June 04, 2008
In the second in our series on double tax treaties, Gustavo López-Ameri of Deloitte & Touche in Lima reports on Peru's transfer pricing policy
May 30, 2008
KR Girish and Rohit Jain, of TP Week correspondent KPMG in India look at the impact of double tax treaties and transfer pricing
May 28, 2008
Hardev Singh and Saurabh Dhanuka, of KPMG, TP Week’s correspondent in India, give practical advice on dealing with India’s revenue authorities
May 22, 2008
Mirko Rapa, of PricewaterhouseCoopers in Valetta, explains the environment for transfer pricing audits in Malta
April 15, 2008
Jiri Teichmann and Libor Fryzek of Ernst & Young in Prague provide insight into the transfer pricing audit process
April 07, 2008
Glenn DeSouza and Qian Min looks at the impact of April 2008 guidelines on the conduct of transfer pricing audit
April 06, 2008
Mike Ahern and Piotr Wiewiorka, of PricewaterhouseCoopers in Warsaw, outlines the approach to transfer pricing audits in Poland
March 14, 2008