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  • BEPS has taken centre stage in global transfer pricing over the past year and recent debates have focused on country-by-country reporting, among other things. The issue of profit shifting has consequently been a strong theme in this year's transfer pricing supplement, but readers can also get the latest updates on supply chain management and insights into regulation changes from a jurisdictional perspective.
  • Lorenzo Gálmez M and Roberto Carlos Rivas of PwC provide an update on the Chilean tax reform and its impact on transfer pricing.
  • Philippe Drouillot and Matthieu Philippe, of LexCase Société d’Avocats, provide an update on the French TP environment.
  • The global nature of business continues to push companies for meaningful business synergies and scale. Vineet Rachh, a multinational tax director, discusses supply chain management in a rapidly developing global business environment.
  • Susann van der Ham & Karin Ruëtz of PwC discuss the fundamental question of timing in setting transfer pricing, including recent OECD and EU JTPF publications on this topic, and critically examine German tax authorities’ view on compensating adjustments.
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