Transfer Pricing

Archive: Transfer Pricing

This content is from: Canada

Why it is harder to get accepted for a Canadian APA

The Canada Revenue Authority (CRA) has announced in its annual APA report that a record number of 31 advanced pricing agreements (APAs) were completed in 2014 to 2015. This is six more than the previous year, however ...
August 26 2015
This content is from: Australia

Australian businesses want tax reform momentum

Businesses are latching onto Australian Treasurer Joe Hockey’s commitments to reducing personal income tax, calling for such reforms to be extended to corporate taxation, too.
By Matthew Gilleard
August 25 2015
This content is from: Australia

Australian Senate inquiry calls for naming and shaming in tax settlements

The Australian Senate Inquiry into corporate tax avoidance has published an interim report with recommendations to deal with tax avoidance. The recommendations include a public annual report on aggressive tax minimisa...
August 25 2015
This content is from: United States

Companies queue up for Indian APAs

The Central Board of Direct Taxes (CBDT) on August 3, signed two new APAs with multinational companies (MNC). A total of 14 APAs have now been signed between the Indian government and MNCs, but there remains a backlog...
August 24 2015
This content is from: United States

New partner at Bates White Economic Consulting
August 24 2015
This content is from: Germany

Licence fees to multiple owners: Residual profit splits

In the first of a series of updates on intangibles valuation and intellectual property (IP) assets, Philip de Homont, principal at NERA Frankfurt, and Alexander Voegele, chairman of the firm’s advisory board, look at ...
August 23 2015
This content is from: Global

Issues the economist forgets? TP policy – a banking perspective

After spending 15 years in-house, Ben Henton last month joined BDO as a transfer pricing director. He returns to the UK from Asia after four years working at HSBC and DBS Bank in Hong Kong and Singapore. Here, he addr...
August 20 2015
This content is from: United States

Americas Tax Awards 2015

The shortlists for the Americas Tax Awards 2015 have been released.
August 20 2015
This content is from: United Kingdom

Why businesses may be willing to pay more tax for greater clarity

In a Grant Thornton survey of 2,580 businesses in 35 economies, results indicate a shift in opinion on how businesses view their tax burden.
By ITR Correspondent
August 17 2015
This content is from: Ireland

How Ireland’s knowledge development box will match international standards

The Irish Department of Finance has released a feedback statement relating to the public consultation on the new patent-based tax regime and said the new system will follow international standards. The Knowledge Devel...
August 17 2015
This content is from: United States

What effect could the Altera decision have on non-US companies and subsidiaries?

A recent decision in Altera Corporation vs Commissioner has seen a portion of treasury regulations relating to cost-sharing agreements (CSAs) on stock-based compensation ruled as invalid.
By Joe Stanley-Smith
August 13 2015
This content is from: Australia

Taxpayers voice concerns about developing country tax authorities’ implementation of CbCR

Taxpayers are understandably concerned about the widespread implementation of country-by-country reporting (CbCR) but a particular concern centres on developing countries’ tax authorities’ ability to manage the inform...
August 13 2015
This content is from: United States

How Altera overcame invalid IRS cost-sharing regulation

In a decision on the Altera adjustment case, the US Tax Court found the IRS cost-sharing regulation to be invalid.
August 10 2015
This content is from: Netherlands

Return to KPMG for Agata Uceda
August 10 2015
This content is from: Australia

No consensus on post-BEPS APA approach

With the BEPS final guidance due to be released in October, there is an increased expectation that APAS will be in greater demand. Tax authorities globally are reacting in different ways to these expectations, despite...
August 06 2015
This content is from: India

Marubeni Itochu Steel wins appeal against Indian tax authorities

The Income Tax Appellate Tribunal (ITAT) in Delhi has rejected the Indian tax authority’s adjustment to Marubeni Itochu Steel’s tax income.
August 03 2015

Instant access to all of our content. Membership Options | 30 Day Trial