The 16th edition of Transfer Pricing is available as a downloadable pdf.
The global nature of business continues to push companies for meaningful business synergies and scale. Vineet Rachh, a multinational tax director, discusses supply chain management in a rapidly developing global business environment.
Michael Patton, of DLA Piper (US), runs through the OECD BEPS action plan in terms of how it is being received by multinationals.
Oliver Wehnert and Ivo Tankov of EY focus on the issue of substance and transparency.
Thiago Medaglia of Felsberg Advogados discusses the unique features of the Brazilian transfer pricing legislation and provides an update of new measures.
Lorenzo Gálmez M and Roberto Carlos Rivas of PwC provide an update on the Chilean tax reform and its impact on transfer pricing.
Philippe Drouillot and Matthieu Philippe, of LexCase Société d’Avocats, provide an update on the French TP environment.
Susann van der Ham & Karin Ruëtz of PwC discuss the fundamental question of timing in setting transfer pricing, including recent OECD and EU JTPF publications on this topic, and critically examine German tax authorities’ view on compensating adjustments.
Russia continues to be a priority market for many multinational groups (MNE) and remains one of the most profitable markets in the world for Western investors.
Yulia Timonina and Karina Arakelyan of EY describe the trends in compliance and reporting and how they affect Russian taxpayers.
In the UK there is a great deal of interest in the G20 and OECD’s BEPS project and the changes this may bring. Wendy Nicholls and Liz Hughes of Grant Thornton UK LLP describe how the new initiative will impact the UK transfer pricing landscape.
There has been a growing focus on transfer pricing across the globe and there have been a number of important US transfer pricing developments in the last year. Larissa Neumann of Fenwick & West takes readers through the most significant issues of the past year.