Transfer Pricing

Archive: Transfer Pricing

This content is from: Australia

Australia proposes changes to its customs transfer pricing approach

Australian Customs has proposed changes to the administration of its customs transfer pricing, which could make importing into Australia more cumbersome.
By Sophie Ashley
December 19 2012
This content is from: Australia

The top 10 transfer pricing issues of 2012

It has been a momentous year for transfer pricing developments. TPWeek has compiled a list of the top 10 issues of 2012, which will have significant impact over the next couple of years.
By Sophie Ashley
December 18 2012
This content is from: Sponsored

Business restructuring: Exit charges for restructurings in Europe

John Henshall and Achim Roeder explain why it would be unwise to underestimate the impact of business restructuring. The impact extends to the discussion on the revision of chapter VI of the OECD transfer pricing guid...
By Deloitte Germany

& Deloitte UK
December 17 2012
This content is from: Sponsored

IP transfers: Tax and accounting considerations

Increased globalisation has resulted in significant pressure on US multinationals to take a more global view not only of their operations but also of the manner in which they hold, manage, and develop intangible asset...
By Deloitte US
December 17 2012
This content is from: Sponsored

Licensor-licensee profit split and the income approach

Marco Fiaccadori, Arindam Mitra, and Robert Plunkett explain how to reconcile the licensor-licensee profit split approach with the income approach.
By Deloitte US
December 17 2012
This content is from: India

Unilever shows up TPO in Indian case over arm’s-length principle

Hindustan Unilever has been involved in a transfer pricing case, heard by the Indian Income Tax Appellate Tribunal (ITAT), which has further clarified the application of the arm’s-length principle.
By Sophie Ashley
December 13 2012
This content is from: Ukraine

Ukrainian transfer pricing proposals present significant implications for taxpayers

A new transfer pricing bill has been registered in the Ukrainian Parliament, which will have a significant impact on taxpayers.
December 13 2012
This content is from: Canada

CRA memorandum endorses OECD method selection

The Canada Revenue Agency (CRA) has issued a transfer pricing memorandum, endorsing the OECD’s arm’s-length principle and including significant changes in the Canadian transfer pricing regime.
By Sophie Ashley
December 11 2012
This content is from: Ireland

Ireland: Transfer pricing compliance reviews

Irish taxpayers will be requested to perform a self-review of their compliance with the Irish transfer pricing rules under a new initiative announced by the Irish Revenue Commissioners.
By ITR Correspondent
December 11 2012
This content is from: United Kingdom

Why the UK is more attractive but carries greater TP risk

George Osborne, Chancellor of the Exchequer, announced a surprise drop in the UK’s corporate tax rate in his Autumn Statement yesterday, making the UK even more attractive to foreign investment, but taxpayers should b...
By Sophie Ashley
December 06 2012
This content is from: United Kingdom

Starbucks will set a bad precedent if it pays more UK corporate tax than necessary

Starbucks has said it will review its corporate tax position in the UK, after a damning report by the parliamentary Public Accounts Committee this week and the prospect of a boycott of its stores on December 8. But bo...
By Sophie Ashley
December 05 2012
This content is from: United Kingdom

UK will invest £77 million in combating tax avoidance in next two years

The UK Treasury has pledged £77 million ($124 million) to HM Revenue & Customs (HMRC) to tackle tax avoidance by large multinationals over the next two years.
By Sophie Ashley
December 04 2012
This content is from: Brazil

How to determine transfer pricing control on imports in Brazil

Law No. 9430 (in force since 2007) subjects import transactions related to products, services and rights performed by Brazilian legal entities with related parties abroad to transfer pricing control in Brazil.
By ITR Correspondent
December 03 2012

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