Transfer Pricing

Archive: Transfer Pricing

This content is from: Belgium

The tax esperanto

The world is growing smaller and companies should put a single-transfer pricing focus on income tax, VAT/GST and customs duties to come out ahead, says Astrid Pieron and Charles-Albert Helleputte from the European Tra...
May 31 2009
This content is from: Australia

Executives confront economic implications

Tax executives at the Asia Tax Executives' Forum had much on their minds, including a mounting compliance burden, the increasing aggression of the tax authorities in the region and pressure from management to generate...
May 31 2009
This content is from: United States

Tools of the trade for the stand alone tax director

Anthony Lewis, EU tax & treasury director of Affiliated Computer Services, provides an insight into the unwritten job of the stand alone tax director at the average US multinational
May 31 2009
This content is from: Canada

Transfer pricing issues
May 31 2009
This content is from: United Kingdom

HMRC succeeds in DSG litigation

As well as being the first major UK transfer pricing case, the DSG litigation offers taxpayers some valuable lessons on strategy and dispute resolution, argues Murray Clayson of Freshfields Bruckhaus Deringer
May 31 2009
This content is from: South Korea

TPDoctor: South Korean documentation

My company has entities in South Korea. What are the documentation requirements for those entities?
May 26 2009
This content is from: United States

US challenges GlaxoSmithKline over earnings stripping

The US Internal Revenue Service (IRS) is battling the UK-based pharmaceuticals company GlaxoSmithKline over a potential $1.9 billion in back taxes, interest and penalties.
May 26 2009
This content is from: Russia

Russia delivers road map for transfer pricing reform

The Russian tax authorities have issued a framework for the country’s long-awaited transfer pricing reform, meaning taxpayers will soon have to start revising their policies.
May 26 2009
This content is from: United States

Methodologies may have to change during recession

In unprecedented economic times for transfer pricing, some commentators believe that existing transfer pricing models need to change to deal with the situation.
May 26 2009
This content is from: Australia

Australian official warns large companies about related-party transactions

Taxpayers using transfer pricing to avoid paying tax could have a serious effect on Australia’s tax base, warns the country’s deputy commissioner of taxation.
May 26 2009
This content is from: China

Guidelines aim to assist large enterprises in managing tax risk

China’s State Administration of Taxation (SAT) has released guidelines, Guoshuifa [2009] number 90, concerning tax risk management practices of large enterprises.
May 25 2009
This content is from: Transfer Pricing

Hay lands role at PwC

Diane Hay has been appointed international tax special adviser at PricewaterhouseCoopers in the UK
May 20 2009
This content is from: United States

Panel fears compliance burden

The panellists bemoaned the documentation burden during the transfer pricing session at International Tax Review’s fourth annual Asia Tax Executives’ Forum in Singapore last week
May 20 2009
This content is from: European Union

European Awards winners announced

International Tax Review announces the winners of the European Awards 2009.
May 19 2009
This content is from: Australia

Australia updates thin capitalisation rules

The Australian government has amended the country’s thin capitalisation rules in response to concerns from the business community.
May 18 2009
This content is from: China

TPDoctor: Chinese documentation

My company has entities in China. What documentation requirements do I have to fulfil, and when?
May 17 2009
This content is from: Greece

Greece outlines documentation requirements

The Greek tax authorities have issued a circular that drives home the message to taxpayers that transfer pricing documentation is of extreme importance.
May 17 2009
This content is from: Hong Kong SAR

Three leave TPA Asia

Michael Velten, Angie Ng and Penelope Wong move on from Transfer Pricing Associates in Asia.
May 17 2009
This content is from: United States

Overzealous state auditors cautioned

A decision by the Massachusetts Appellate Tax Board (ATB) has sent a warning to state tax auditors not to overreach in assessments related to inter-company pricing of services and products provided between companies a...
May 13 2009
This content is from: Canada

Cases will clarify focus of reporting requirements

Two cases before the Tax Court of Canada relate to financial transactions meaning taxpayers with intercompany financial transactions should be prepared for greater scrutiny under newly introduced reporting requirements.
May 12 2009
This content is from: China

Two new circulars released in China

The State Administration of Tax (SAT) in China has released two key circulars with important implications for transfer pricing investigation and follow-up measures.
May 12 2009
This content is from: United States

Worldwide documentation still along way off

Taxpayers might one day rely on a standardised set of documentation, prepared centrally, that is valid for all jurisdictions in which the company operates. But for now, advisers say companies must still be aware of re...
May 12 2009
This content is from: France

France plans strict transfer pricing reform

Transfer pricing rules in France face a dramatic overhaul, with stringent new documentation requirements and increased scrutiny on taxpayers expected.
May 12 2009
This content is from: United States

Transfer pricing escapes Obama’s wrath

US President Barack Obama shocked the US corporate tax community this week by announcing a drastic set of plans to change the tax code. But he left transfer pricing alone, for now.
May 05 2009
This content is from: Austria

Transfer pricing described as obstacle to development financing

Susan George, board chair of the Transnational Institute, a worldwide fellowship of scholar activists, has slammed transfer pricing for being a hindrance to institutions such as the IMF providing financing to emerging...
May 05 2009
This content is from: Thailand

Thailand ready to create APA guidelines

Taxpayers in Thailand will be provided with more clarity and confidence for their related-party transactions as the revenue department has begun drafting long-awaited advance pricing agreement guidelines.
May 05 2009
This content is from: United States

Consider transfer pricing before heading to China

A Grant Thornton discussion paper places transfer pricing top of the list of things companies should consider before establishing manufacturing operations to China.
May 05 2009
This content is from: Australia

Australia offers advice on permanent establishments

The Australian Taxation Office has issued a new interpretative decision that highlights important tax issues facing foreign resident taxpayers leasing substantial equipment in Australia.
May 05 2009

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