An update on Eaton Corporation, Amazon and Altera US transfer pricing trials Next year should see three big transfer pricing litigation cases come to trial in the US: Eaton Corporation, Amazon and Altera. By Sophie Ashley November 19 2013
New Zealand’s Inland Revenue compliance requirements impact transfer pricing Taxpayers in New Zealand have been told exactly what is expected of them in a new document outlining compliance requirements and the approach the Inland Revenue will take towards cross-border... By Sophie Ashley November 19 2013
Arm’s-length principle is still being called into question At the OECD’s public consultation in Paris this week, the arm’s-length principle was called into question a number of times by speakers. By Sophie Ashley November 14 2013
OECD questions country-by-country reporting implementation after confidentiality concerns In a public consultation on transfer pricing matters in Paris today, the OECD questioned the realities of implementing country-by-country (CBC) reporting, with business harbouring concerns over the confidentiality of information... By Sophie Ashley November 12 2013
OECD questions the reality of implementing country-by-country reporting In a public consultation on transfer pricing matters in Paris today, the OECD questioned the realities of implementing country-by-country (CBC) reporting, with business’s main concern centring on confidentiality. By Sophie Ashley November 12 2013
Objection to tweeting in OECD public consultation on transfer pricing matters A delegate to the OECD public consultation on transfer pricing has objected to live tweeting during the event By Sophie Ashley November 12 2013
The future of marketing intangibles in OECD guidance Delegates attending the OECD’s public consultation on transfer pricing matters in Paris today discussed whether marketing intangibles should be included in new guidance or not. By Sophie Ashley November 12 2013
Why South Africa is holding back on transfer pricing guidance South African taxpayers are still waiting for the revenue authority to publish guidelines on the transfer pricing rules that were implemented in April 2012, despite the authorities stating that the... By Sophie Ashley November 06 2013
The future is bright for transfer pricing The next year for transfer pricing is dominated by the OECD’s base erosion and profit shifting (BEPS) work but, while this project overshadows most other pricing issues, it is not... By Sophie Ashley November 01 2013
