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    How patent boxes became the new normal
    Since October 2015, authorities have been reacting to the outcome of the BEPS Project. The implementation of new legislation and adaption of existing regulations to match the new OECD guidelines has already begun to impact multinationals worldwide. The undeniable headline change has been a broad move to implement country-by-country reporting (CbCR); however the other policy that stands out from the crowd is in the area of patent boxes.
    Joelle Jefferis, March 24 2016
  • Economic growth expected from Singapore’s 2016 budget
    Singapore’s finance minister Heng Swee Keat paid attention to building stronger enterprises and nurturing innovative industries in the 2016 budget, with an expected overall budget surplus of S$3.4 billion ($1.6 billion) in the first year of the new Government.
    Amelia Schwanke, March 24 2016
  • BEPS: The impact survey
    In May 2015, TP Week surveyed in-house tax professionals and found that 54% of them had been proactively taking steps to prepare for BEPS implementation.
    Joelle Jefferis, March 23 2016
  • Joe Duffy
    New APA regime announced for Ireland
    Ireland recently announced it will introduce a formal advance pricing agreement (APA) programme this year.
    March 23 2016
  • Introduction
    By Todd Wolosoff, Juan Ignacio De Molina and Gary Thomas of Deloitte.
    March 22 2016
  • Download
    Transfer Pricing Controversy is available as a downloadable pdf.
    March 22 2016
  • Mudigonda
    Recent developments in transfer pricing in Asia Pacific
    Vishweshwar Mudigonda, Eunice Kuo and Gary Thomas discuss how transfer pricing controversy has developed in Asia Pacific region, specifically India, China and Japan.
    March 22 2016
  • Hustad
    Transfer pricing controversy and risk management
    Cindy Hustad and Keith Reams review the general procedures many tax authorities follow to conduct transfer pricing audits and provides specific examples of the transfer pricing audit procedures in the US.
    March 22 2016
  • Litsky
    Strategic considerations for tax controversy risk management and double taxation avoidance
    Darrin Litsky, Sanjay Kumar, and Eric Lesprit look at strategies for combatting controversy risks and double taxation and question whether mutual agreement processes are a taxpayer’s only option.
    March 22 2016
  • Henshall
    Intellectual property and controversy
    John Henshall and Philippe G. Penelle, describe the relationship between intellectual property and controversy in tax and transfer pricing.
    March 22 2016
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