Transfer Pricing

Archive: Transfer Pricing

This content is from: China

China’s SAT gives overview of anti-avoidance initiatives

The State Administration of Taxation (SAT) in China has provided an overview of anti-avoidance initiatives.
February 29 2012
This content is from: Transfer Pricing

OECD’s de Ruiter on why poorer countries cannot only rely on the UN for transfer pricing

Since the UN embarked upon its transfer pricing guidelines for developing countries, the OECD has been condemned for the work it is also doing in this field by non-government organisations (NGO). The OECD’s Marlies de...
By Sophie Ashley
February 28 2012
This content is from: Transfer Pricing

How taxpayers can jeopardise their transfer pricing documentation

Taxpayers are preparing higher proportions of their own transfer pricing documentation before handing over to their advisers but certain important factors are being overlooked.
By Sophie Ashley
February 28 2012
This content is from: India

Indian authorities: Transfer pricing advisers are equally to blame for controversy issues

When it comes to dealing with the tax authorities in India, transfer pricing practitioners are making rookie mistakes that delay the process, to the detriment of their clients, according to one official.
By Sophie Ashley
February 23 2012
This content is from: United Kingdom

British industry calls on government to extend scope of patent box

The Confederation of British Industry (CBI) sent its submission to the Treasury today in anticipation of the 2012 budget.
By Sophie Ashley
February 22 2012
This content is from: United Kingdom

DLA Piper creates US tax desk in London
February 21 2012
This content is from: India

Pepsi fights Indian tax authorities over Rs1 billion

Pepsi Foods’ stay of application with the Indian legal system over a demand of Rs1.04 billion ($21 million) has been disposed by the Income Tax Appellate Tribunal (ITAT) but an appeal date has been set.
By Sophie Ashley
February 21 2012
This content is from: United States

Why country by country reporting is not compatible with transfer pricing realities

An estimated $110 billion disappeared because of transfer mispricing on the import of crude oil in the EU and US between 2000 and 2010, a recent report from Publish What You Pay (PWYP) Norway said.
By Joe Dalton
February 20 2012
This content is from: Transfer Pricing

Why country by country reporting is not compatible with transfer pricing realities

An estimated $110 billion disappeared because of transfer mispricing on the import of crude oil in the EU and US between 2000 and 2010, a recent report from Publish What You Pay (PWYP) Norway said.
By Joe Dalton
February 17 2012
This content is from: Direct Tax

Tax transparency in the spotlight like never before

Companies around the world are beginning to understand the importance of transparency about their tax affairs and the reputational benefits of eschewing aggressive tax planning. They will have the opportunity to debat...
By Salman Shaheen
February 17 2012
This content is from: Italy

Common mistakes transfer pricing advisers make when dealing with the authorities

Your transfer pricing advisers provide the local link between your company and the tax officials working in every operational jurisdiction. An Italian revenue official explains the common mistakes advisers can make an...
By Sophie Ashley
February 16 2012
This content is from: United Kingdom

New UK CFC rules put emphasis on significant people functions

The long-awaited draft UK controlled foreign companies (CFC) legislation was published in December 2011 with additional guidance and updated draft legislation issued on January 31 2012. The proposed rules affect trans...
February 15 2012
This content is from: United States

BREAKING NEWS: The US budget and its TP implications

The Obama Administration released the proposed Fiscal Year 2013 Budget of the US government yesterday. Aaron Bone and Katherine Kimball, of Charles River Associates in San Diego, provide a commentary on its transfer p...
February 14 2012
This content is from: United Kingdom

UK concludes patent box consultation

The UK government has concluded its consultation on a proposed patent box. It is hoped it will encourage investment and economic growth in the UK and prevent innovative businesses moving intellectual property (IP) off...
By Sophie Ashley
February 10 2012
This content is from: Belgium

Belgium: Transfer pricing aspects of restructuring

By Isabel Verlinden, Sabine Wahl and Yoko Mondelaers of PwC Belgium.
February 10 2012
This content is from: Transfer Pricing

NERA promotes its China TP practice
By Sophie Ashley
February 10 2012
This content is from: United States

Why Maruca’s goal to select high-risk transfer pricing cases for the IRS may be difficu...

Sam Maruca, the IRS’s transfer pricing director, said his highest priority was enforcement; to select the cases that need pursuing and to leave those that do not. One ex-IRS officer explains why this is easier said th...
By Sophie Ashley
February 09 2012
This content is from: France

How the transfer of routine activity could be subject to income tax

The French Court of Appeal will consider how the transfer of a routine activity can be subject to tax, through a transfer of benefits, in instances where no compensation is provided.
By Sophie Ashley
February 09 2012
This content is from: Canada

How transfer pricing advisers are responding to changes in service demand

Previously, TPWeek reported on multinationals’ decrease in demand for outsourced transfer pricing advice. Advisers explain how they are keeping up with market trends and how the approach of accountants and lawyers var...
By Sophie Ashley
February 07 2012
This content is from: Transfer Pricing

OECD transfer pricing translation is next step to ensnaring Brazil

The OECD has translated the Transfer Pricing Guidelines for Multinational Enterprises into Portuguese, a next step in aligning the country with global best practice.
By Sophie Ashley
February 07 2012
This content is from: Portugal

Why taxpayers should stop using residual pricing methods in Portugal

The Portuguese tax authority has turned its transfer pricing focus to residual pricing methods, meaning companies should stop using them if they want to save money.
By Joe Dalton
February 02 2012
This content is from: Brazil

How to avoid the application of the Brazilian resale price minus method

Experts are applying a new technique to avoid the application of the Brazilian resale price minus method.
February 01 2012

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