Transfer Pricing

Archive: Transfer Pricing

This content is from: United States

EC investigations suggest weakening control of tax authorities

The European Commission (EC) announced recently that it has opened three in-depth investigations into supposed sweetheart deals between the tax authorities of Ireland, the Netherlands and Luxembourg with Apple, Starbu...
By Sophie Harding
July 30 2014
This content is from: United States

Controversial inversions driven by lack of US tax reform

Inversion deals between companies such as Medtronic and Covidien, and failed attempts such as Pfizer’s desired takeover of AstraZeneca, have brought inversion transactions to the forefront of global tax issues. While ...
By Sophie Harding
July 28 2014
This content is from: Finland

Why Finnish Supreme Court denied OECD guidelines

Janne Juusela, Jarno Mäkelä and Lauri Ahokalli of Borenius Finland discuss how a landmark decision by the Finnish Supreme Administrative Court (SAC) on transfer pricing reclassified the OECD’s reference to debt-to-equ...
July 23 2014
This content is from: Italy

Italy: Transfer pricing aspects of restructuring

By Piergiorgio Valente, Valente Associati GEB Partners.
By ITR Correspondent
July 22 2014
This content is from: Brazil

Brazil intangibles guide

By Cristiane Magalhães and Ana Lúcia Castagnari Marra of Machado Associados
July 22 2014
This content is from: United States

Reed Elsevier’s Paul Morton on BEPS, the digital economy and UK tax policy

Paul Morton, head of group tax at Reed Elsevier, discusses his company’s global transfer pricing strategy and voices his concerns over BEPS and the conflict between permanent establishment and the digital economy.
July 17 2014
This content is from: United States

EY transfer pricing team expands
July 17 2014
This content is from: United States

Reed Elsevier’s Paul Morton discusses the most debated transfer pricing issues

Paul Morton, head of group tax at Reed Elsevier, addresses the transfer pricing topics hitting the headlines in an exclusive interview with TPWeek and provides an insight into Reed Elsevier’s tax matters.
By Sophie Harding
July 17 2014
This content is from: Finland

Finnish TP ruling undermines OECD guidelines

The Finnish Supreme Administrative Court has ruled against the Finnish Tax Administration on the grounds that tax law reclassification can only be made under general anti-avoidance provisions and not transfer pricing ...
By Sophie Harding
July 16 2014
This content is from: India

Taxpayers dissect the transfer pricing aspects of the 2014 Indian budget

Three taxpayers, from Aricent Group, Cairn and GE, discuss the transfer pricing aspects of India’s new budget and how they expect them to impact businesses.
By Sophie Ashley
July 14 2014
This content is from: Hong Kong SAR

Hong Kong signs first bilateral APA

Hong Kong has agreed its first bilateral advance pricing agreement (APA) since its scheme began in March 2012. EY, who facilitated the deal between Hong Kong and the Netherlands, explain how the process progressed wit...
By Sophie Ashley
July 09 2014
This content is from: Bahrain

Establishing a business in the Qatar Financial Centre

Ian Anderson, Chief Finance Officer and Director of Tax, Qatar Financial Centre Authority, presents a hypothetical case study of the tax considerations for a company wishing to set up in Qatar through the Qatar Financ...
July 09 2014
This content is from: India

India’s Budget brings long-awaited interquartile range

Taxpayers in India will be rejoicing about the new transfer pricing measures introduced in the budget today by Finance Minister, Arun Jaitley, which include being able to apply the inter-quartile range to arm’s-length...
By Sophie Ashley
July 09 2014
This content is from: United States

IRS resignations could be a protest

Three top-level officials in the US Internal Revenue Service’s (IRS) LB&I department have resigned in the space of one week, leading tax professionals to question whether the moves are a response to some kind of inter...
By Sophie Ashley
July 08 2014
This content is from: India

How Jaitley’s budget could impact transfer pricing in India this year

Arun Jaitley, India’s Finance Minister, will announce India’s annual budget on July 10. With so many recent developments in transfer pricing, the budget is expected to bring more change for taxpayers.
By Sophie Harding
July 07 2014
This content is from: European Union

The potential TP irony of Juncker’s EC presidency

Jean-Claude Juncker is the new – and controversial – President of the European Commission. Having previously stood as the Prime Minister of Luxembourg and also the Finance Minister for 20 years, until 2009, Juncker fa...
By Sophie Ashley
July 07 2014
This content is from: United States

Maruca confirms resignation
July 07 2014
This content is from: Hong Kong SAR

Hong Kong: Transfer pricing aspects of restructuring

By Kari Pahlman and Jeff Chan of KPMG Hong Kong
July 02 2014
This content is from: Malaysia

Malaysia: Transfer pricing aspects of restructuring

By Juliana Tan Ming Qing of KPMG Malaysia.
July 02 2014
This content is from: China

China: Transfer pricing aspects of business restructuring

By Cheng Chi, Ho Yin Leung and Eden Yamaguchi of KPMG China.
July 01 2014

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