Germany - Tax authorities tighten belts Oliver Wehnert of Ernst & Young assesses Germany's new transfer pricing regulations
India - The advantages of outsourcing Chandrima Bhattacharya, Manish Matta and R Vivek Dharma Sankaran of Deloitte Haskins & Sells say the Indian government should forge more careful tax policies if it wants to maintain India's advantages
Japan - Blind faith Japan's tax authority has shown that it will continue to place its faith in the profit split method. But Masahide Hayuka of Ernst & Young argues that it may be time for a complete overhaul of the country's transfer pricing regime
UK - UK businesses' biggest burden Although the UK's transfer pricing requirements are onerous, HMRC is attempting to make things easier for companies. Shiv Mahalingham of Alvarez & Marsal Taxand UK explains why hope is in sight
US - Rates for risks Anthony Barbera and Anjali Bhasin of the Ballentine Barbera Group, a CRA International company, delve into the details of arm's-length calculations
