Produced in collaboration with transfer pricing (TP) experts from across the globe, ITR is delighted to launch the 20th edition of our Transfer Pricing guide.
The guide follows the OECD's long-awaited final TP guidance on financial transactions. By reducing uncertainty and increasing compliance procedures, the changes will introduce a range of novel challenges for multinational businesses.
Providing further insight, Arendt & Medernach evaluate the report and suggest the best methods for pricing and documentation. Meanwhile, taking a comparative approach, Tax Partner AG – Taxand Switzerland present how the guidance will impact inter-company loans in Switzerland.
As technology integrates into the economy, the operational transfer pricing (OTP) framework is changing business for the better.
KPMG explore the recent growth of the phenomenon and dispel some common misconceptions about its challenges. In addition, EXA AG discuss how the development of innovative OTP models are enhancing the day-to-day work of tax professionals.
The technological revolution has led the OECD, the EU and other international organisations to attempt to redefine TP concepts to tackle the tax issues of the 2020s.
In this theme, Baker & McKenzie Luxembourg look at how the concept of permanent establishments are being altered. Likewise, DS Avocats analyse the effectiveness of the OECD's unified approach to expand the taxing rights of market jurisdictions.
Meanwhile in Asia, a decade after publishing its first regulations, Indonesia continues to see its TP landscape rapidly undergo an evolution.
GNV Consulting Services examine the country's expansion of TP dispute resolution procedures, while SF Consulting/Crowe Indonesia describe how the tax audit procedure is becoming more intricate.
Rounding off the guide, Deloitte Luxembourg summarise the four key global TP trends that will define the financial services sector in the coming years.
We hope you find the 2020 guide beneficial.
Prin Shasiharan
Commercial editor
ITR
