Expert Analysis

Kari Pahlman, John Kondos, Irene Lee, Sunkyung Bae and Jeff Chan of KPMG in Hong Kong take a look at the opportunities for companies in Hong Kong amid a fast changing transfer pricing environment.

Authority aggression and the introduction of domestic transfer pricing regulations are creating challenges for taxpayers in India. KPMG in India’s Rohan Phatarphekar, Rajan Sachdev, Karishma Phatarphekar, Vinod Mangotra and Alpana Saksena explore whether the outlook is brighter or if the trend of increasing taxpayer difficulty is set to continue.

As challenges from various Asian tax authorities ramp up, one may think transfer pricing in Japan is no longer an issue. The focus of the Japanese tax authority might have been shifted from one transfer pricing issue to another and the types of challenges might have been changed as well; however, its emphasis on transfer pricing has never been diminished.

Join Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente examine the challenges and methodologies involved in determining arm’s-length prices for transactions involving intangible assets, addressing how to ensure compliance and mitigate tax risks

The regime has modernised the taxation of employee equity, but several lingering shortcomings leave room for enhancement, say João Riscado Rapoula, Miguel Gonzalez Amado, and Ana Francisca Ribeiro of VdA

Sandra Benedetto and Paula Campusano of PwC Chile analyse recent Chilean Internal Revenue Service rulings that adopt a new methodology compared with the criteria set in previous administrative instructions