Features

Transfer pricing (TP) litigation surrounding the energy and resources (E&R) sector has increased drastically over the past two years. While determining the owner of the commodity price risk has drawn increased attention, Deloitte’s Mark Barker and Aengus Barry discuss how tax authorities predominantly employ the comparable uncontrolled price (CUP) method in any TP dispute.

Volatile oil markets in 2018 presented significant challenges to Canadian exporters, but a shortage in natural gas production globally presented a complimentary opportunity. Deloitte’s Andreas Ottosson and Markus Navikenas discuss the transfer pricing implications.

Offshore marketing hubs are becoming increasingly commonplace for Australian resource firms in Asia. Deloitte’s John Bland and Milla Ivanova discuss what factors may trigger increased regulatory scrutiny for a multinational under the Australian Taxation Office’s (ATO) risk ratings.

Energy companies using an asset-backed trading (ABT) model can hedge against volatile markets by better controlling their supply chain, but this can also trigger new transfer pricing issues. Deloitte’s Nick Pearson-Woodd and Marius Basteviken discuss.

The OECD has issued new guidance on applying the profit-split method (PSM) in the energy and resources (E&R) sector. But will this see an uptick in its use? Deloitte’s Mark Barker and Aengus Barry discuss.

India’s rapid growth and energy consumption has seen the government simplify public-private investment partnerships in the upstream oil and gas (O&G) sector. Deloitte’s Bhavik Timbadia and Ankit Goel discuss the transfer pricing (TP) implications.