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South Korea | International Correspondent
News And Analysis
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April 03, 2013
The research has now started for the new edition of World Tax and the first edition of World Transfer Pricing, International Tax Review's directories of leading tax and transfer pricing firms around the world.
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February 28, 2013
Li Ying is tax director – transfer pricing for North East Asia for Siemens, based in Beijing, and one of the speakers at International Tax Review’s Asia Tax Forum in Singapore in May. Here she talks about the issues that are taking up her time, how transfer pricing in Asia Pacific can be different to the rest of the world and the one change that would make her life easier.
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December 06, 2012
World Tax 2013, the annual directory of the leading tax advisory and law firms, is now available online.
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November 07, 2012
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October 15, 2012
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August 07, 2012
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July 11, 2012
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November 01, 2010
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October 01, 2010
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September 01, 2010
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September 01, 2010
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Supplements
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September 01, 2010
Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalization rules, taxpayers need to be aware of the complex legislation.
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September 01, 2010
In Chile, the rules technically follow the OECD guidelines, but Miguel Zamora and Ana Paula Güitrón say it is not clear whether this is true. Advisers still struggle to know which transfer pricing methods are allowed.
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The economic downturn combined with pressure to tackle tax evasion and aggressive avoidance has intensified discussions of greater tax policy coordination within the EU. Emma Powell looks at how achievable EU tax harmonisation is and in what way it could impact businesses.