Norway introduces transfer pricing documentation rules; Brazil makes key ruling on methodology; New IP rights under consideration by ATO; Chinese transfer pricing receipts boost tax take; Exclusive: Ecuador makes crucial changes to TP policy; Hatch quits Ballentine Barbera to open DC TPA office; The direction of transfer pricing policy in Korea
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Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals