Indian government and taxpayers split over OECD’s plans to make tax arbitration binding The Indian government announced its opposition to the OECD’s proposal to resolve disputes with mandatory arbitration, claiming that it will infringe on the country’s national rights. By Sophie Harding September 30 2014
Why tax inversions have been so prevalent in the life sciences industry Tax inversions have been rife throughout all industries but none more so than in life sciences. The structure of life sciences companies and the ease at which intellectual property (IP)... By Sophie Harding September 26 2014
Unanswered questions on the digital economy drive scepticism over OECD’s BEPS progress Advisers and taxpayers have voiced their concerns about the questions which still remain unanswered in the BEPS disclosure documents at TPWeek and International Tax Review’s 14th Global Transfer Pricing Forum... By Sophie Harding September 23 2014
GE’s Will Morris analyses the impact of the OECD’s recent BEPS disclosure documents Will Morris, chairman of the BIAC Tax and Fiscal Affairs Committee and global tax policy adviser for GE, has spoken exclusively to TPWeek about his views regarding the BEPS disclosure... By Sophie Harding September 18 2014
Why Indonesia’s PER-22 is more of a hindrance than a useful TP tool PER-22 was intended to be a tool to help auditors in transfer pricing audits but has in fact led to an overcomplicated and burdensome process. By Sophie Harding September 18 2014
China’s Circular 146 challenges OECD’s cross-border guidelines with broader TP analysis The issuing of Circular 146 by the State Administration of Taxation (SAT) highlights the Chinese tax authorities’ increasing efforts to enforce transfer pricing (TP) administration for cross-border charges. By Sophie Harding September 11 2014
How to pick the right IP incentive scheme in Europe The popularity of intellectual property (IP) incentive schemes is rising steadily, with countries such as the UK, the Netherlands and Switzerland, competing to attract investment. By Sophie Harding September 09 2014
New UK measures to counter avoidance schemes in line with OECD’s BEPS initiative HM Revenue & Customs (HMRC) has announced new measures to dissuade taxpayers from using avoidance schemes which involve the transfer of corporate profits. By Sophie Harding August 28 2014
Why Russia’s stance on TP guidelines could result in double taxation In a recent conference, acting head of transfer pricing for the Russian Federal Tax Service, Vladimir Golishevsky, discussed when it is suitable for taxpayers to rely on OECD guidelines. By Sophie Harding August 26 2014
IRS roadmap makes way for flexibility in TP audit process The IRS transfer pricing audit roadmap was created to improve the efficiency and consistency of transfer pricing audits, placing greater emphasis on the process of individual cases. By Sophie Harding August 14 2014
