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Transfer Pricing

  • TP aspects of business restructuring: A Dutch case

    Rachit Agarwal and Jian-Cheng Ku of DLA Piper discuss the transfer pricing (TP) aspects of a business restructuring within a multinational enterprise (MNE) group, through reference to a recent high-stakes Dutch court case. The case highlights the importance of TP documentation as evidence in tax litigation and in conducting an appropriate TP valuation.

  • Changes to Chilean TP rules on related parties

    Without much fanfare, a tax reform in Chile in December 2017 broadened the rules on the parties considered related for transfer pricing purposes, write Roberto Carlos Rivas and Gregorio Martínez of PwC.

  • BEPS Actions 8 to 10: National interpretations of TP guidance

    Annika Lindström and Maria Andersson of KPMG discuss how BEPS Actions 8 to 10 are being interpreted in relation to transfer pricing (TP) in Sweden.


International Correspondents