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May 16, 2013
The next Global Transfer Pricing Forum will take place in New York on September 18th and 19th.
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January 14, 2013
BAE Systems; Ireland US FATCA agreement; UK MP publishes FTSE100 transparency responses; Cyprus IP regime; Vietnam VAT exemptions; Play.com exits Jersey; Hong Kong Court of Appeal; Canada Revenue Agency transfer pricing policy
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September 03, 2012
A constant issue faced by multinational taxpayers is whether branches or subsidiaries are a more useful and flexible part of the corporate structure and in what circumstances it is appropriate to employ one over the other.
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August 28, 2012
Advanced pricing agreements (APAs) have long been hailed for the certainty they provide to taxpayers and authorities. But they can also be a useful tool in tackling avoidance with sufficient transparency.
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August 06, 2012
Taxpayers are suffering as a result of the OECD’s lack of involvement with the world’s leading emerging economies when it comes to transfer pricing.
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August 06, 2012
Management fees present particular difficulties for taxpayers. Whenever an asset management service is performed by a resident of one jurisdiction for a recipient in another there are transfer pricing implications.