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Transfer Pricing

  • Editorial

  • Diane Hay interview: Better understanding between business and governments is needed

    Diane Hay left HM Revenue & Customs in mid-December 2008 after more than 30 in the UK years working in high profile tax and business roles, including 15 years in international tax. As former deputy director, CT & VAT and head of the Transfer Pricing Group, Hay tells Catherine Snowdon about some of the main difficulties she tackled while at the revenue authority, offers taxpayers an insight into how transfer pricing cases are selected and talks about the future of transfer pricing

  • China

    Interpretation of the new regulations. By Steven Tseng, Cheng Chi and Irene Yan, all from KPMG in China

  • Germany

    Transfer pricing controversy and other developments. By Oliver Wehnert, Ernst & Young, Düsseldorf

  • Hong Kong

    Application of a limited regulatory framework. By Kari Pahlman, Nathan Richards and Justin Kyte, all from KPMG in China

  • India

    Ripple effects from around the world come to India. By Rakesh Alshi, V.Subramaniam and Devesh Doshi, Deloitte Haskins & Sells, India

  • Japan

    Recent transfer pricing developments in Japan. By Karl Gruendel, Chris Newman, Jon Jenni and Jonathan Thompson, Ernst & Young Shinnihon Tax

  • Malaysia

    Evolution of the transfer pricing environment. By Bob Kee and Mei-Seen Chang, both from KPMG in Malaysia

  • Mexico

    Review of transfer pricing in Mexico. by Marta Milewska, Fred Barrett and Mauricio Hurtado de Mendoza of PricewaterhouseCoopers

  • Singapore

    Implications of latest guidance. By Geoffrey Soh, Iwan Hoo and Ziad Rahman all from KPMG in Singapore

  • South Korea

    Amplification of the existing regime. By Won-Kee Pae and Sang-Min Ahn, both from KPMG in Korea

  • Taiwan

    Accounting changes and transfer pricing implications. By Dave Barberi, Wendy Chiu and Yishian Lin of PricewaterhouseCoopers

  • UK

    How to unlock cash for the business. By Shiv Mahalingham, Alvarez & Marsal Taxand UK

  • US

    New cost sharing rules move towards arm's length standard. By Ron Schrotenboer and Ward Connolly, Fenwick & West

  • Vietnam

    Expectations for stricter enforcement. By Duong Hoang, from KPMG in Vietnam and KPMG in Cambodia Warrick Cleine, from KPMG in Vietnam and KPMG in Cambodia

  • Asia Pacific

    Comparisons within and across the ASPAC region. By Steven Tseng, Yasuhiko Otani, and Hiroyuki Takahashi, all from KPMG in China, Sherry Chang, and Karl Chan, both from KPMG in Taiwan

International Correspondents