Common transfer pricing related mistakes taxpayers make in business restructuring: the ... Despite the OECD’s efforts to present a set of guidelines about the transfer pricing aspects of business restructuring, taxpayers are still not always clear about their options, especially when trying... By Sophie Ashley March 07 2014
OECD business representatives meet with India and China to discuss G20 BEPS BIAC delegates from the Taxation and Fiscal Affairs Committee (business advisory arm to the OECD) met with tax officials in New Delhi and Beijing in February to discuss the G20... By Sophie Ashley March 05 2014
Why Brazilian companies may qualify for reimbursement for shared expenses The Brazilian tax authority has released an opinion which states that expenses, relating to shared services between related entities, may be considered tax deductable for the Brazilian company benefitting from... By Sophie Ashley February 27 2014
French tax authority merges APA and MAP programmes The French tax authorities have officially announced the creation of a new group to deal with its advance pricing agreements (APA) and mutual agreement procedures (MAP). By Sophie Ashley February 24 2014
IRS releases transfer pricing audit roadmap The Internal Revenue Service (IRS) has released a roadmap for transfer pricing audit designed as a reference tool for taxpayers involved in typical 24-month audits. By Sophie Ashley February 17 2014
SMEs are not keeping pace with HMRC’s transfer pricing approach HM Revenue & Customs (HMRC) has been targeting mid-sized companies’ transfer pricing arrangements and has increased its yield over the 2012 to 2013 accounting period by more than £100 million... By Sophie Ashley February 11 2014
TP regulation round-up: Iceland and Guatemala Iceland has recently enacted transfer pricing legislation but Guatemala has announced its laws will be delayed until 2015. By Sophie Ashley February 11 2014
The transfer pricing considerations of Suzuki’s 100% subsidiary in India Car manufacturer, Suzuki, has decided to set up a 100% subsidiary in Gujarat, India, in addition to its majority-owned listed-entity, Maruti Suzuki. By Sophie Ashley February 04 2014
Tips for taxpayers approaching Cloud computing in their transfer pricing documentation When many people have difficulty even defining what Cloud computing is, for a taxpayer in a multinational company, being able to account for the business’s use of Cloud computing for... By Sophie Ashley January 30 2014
Why Germany prevented EU JTPF from providing workable solution to compensating adjustments The EU’s Joint Transfer Pricing Forum (JTPF) has published a report on compensating adjustments, designed to bring more guidance for taxpayers, particularly those operating in European member states. By Sophie Ashley January 28 2014
