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News and Analysis

  • It is transfer pricing but not as we know it

    July 01, 2011

    The CCCTB concept of relies on formulary apportionment, doing away with the arm’s-length principle (ALP). While many people welcome the opportunity to debate the future of tax compliance, others feel a switch to formulary apportionment will create just as many problems as the ALP. Sophie Ashley talks to the CCCTB’s critics and supporters about its impact on transfer pricing.

  • France goes after local level profits and local expenses

    July 01, 2011

    The French requirements for transfer pricing documentation have to a certain extent secured the position of French subsidiaries. Multinational companies now face confusion from French tax authorities between the shareholders and management decisions. Financial consequences are huge. Isabelle Vendeville of Redlink investigates.

  • Pakistan mulls documentation requirements

    June 01, 2011

  • Asia directors unveil long list of concerns

    June 01, 2011

    After last month’s Asia Tax Executives’ Forum in Singapore, International Tax Review investigates the real issues Asian tax directors face on a daily basis as they experience greater scrutiny from authorities while at the same time finding their work being placed higher on their board’s agenda.

International Correspondents