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Asia Pacific – a harmonious interplay between transfer pricing and customs valuation?

The rise of integrated supply chains, complex organisational structures and inter-company transactions, means the harmonious interplay between customs valuation and transfer pricing has never been more important, writes Leonie Ferretter of KPMG. However, across the Asia Pacific region, we continue to see disparity in how TP is treated from a customs perspective.

August 08 2018

Fine-tuning the legislation for greater compliance

Singapore has been increasing its focus on transfer pricing, explain Geoffrey K Soh, Felicia Chia and Jingyi Lee of KPMG, with yearly revisions of the TP guidelines as well as the adoption of country-by-country reporting requirements. Recently, there has been a greater-than-ever push to ensure that taxpayers’ profitability is consistent with the economic activities conducted and value generated.

August 08 2018

Ninth Circuit Court withdraws Altera decision following Reinhardt death

In a sudden twist following the death of one of its judges, the Ninth Circuit Court of Appeals has reversed its decision in the landmark Altera case and ruled against the US Internal Revenue Service (IRS).

Josh White, August 08 2018

Low Incomes Tax Reform Group appoints new team head

Victoria Todd has become the new head of team at the Low Incomes Tax Reform Group at the Chartered Institute of Taxation (CIOT), taking over from Robin Williamson.

Josh White, August 08 2018

First results of CbCR data exchange to be announced by year-end

The Netherlands tax authority has told TP week that it plans to report on its findings from the exchanged country-by-country data by the end of 2018, with Ireland and Germany saying they will have details early next year.

Michael Scaturro, August 07 2018

The Ardmore ruling: Between a rock and a difficult place

It was perhaps unsurprising that in June the UK Court of Appeal ruled in favour of the UK tax authority (HMRC) in the Ardmore case.

August 07 2018

Grant Thornton takes over PwC Dutch Caribbean

Grant Thornton has announced a takeover of PwC’s offices in the Dutch Caribbean.

Josh White, August 07 2018

International updates - July/August 2018

The latest international updates from our correspondents around the world.

August 06 2018

Transfer pricing: Employees trigger value creation within MNEs

Gautier Ciresa, transfer pricing manager at Technicolor, explains why employees are the true indicator of value creation within MNEs and how to determine their impact in a transfer pricing analysis.

August 06 2018

Euromoney Legal Media Group Americas Rising Stars Awards – inaugural shortlist announced

Euromoney Legal Media Group has announced the shortlist for its inaugural Americas Rising Stars Awards.

Anjana Haines, August 03 2018

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