Transfer Pricing

Archive: Transfer Pricing

This content is from: United States

Certainty offered by APAs waning, but they remain popular

Demand for advance pricing agreements (APAs) has increased despite in-house TP practitioners and their advisors saying that APAs don’t provide as much security as they used to and pose more risk.
By Joseph Stanley-Smith
September 27 2018
This content is from: European Union

Businesses fear the OECD’s financial transactions TP plans

Corporate tax directors are concerned that the OECD’s efforts to reach a consensus on transfer pricing methodologies for financial transactions might not reflect the best interests of their companies.
By Josh White
September 24 2018
This content is from: United States

US companies cautious with data in CbC reports

Transfer pricing leaders at two US multinationals discuss how vague they should be with numbers in their country-by-country reports in case the data is misinterpreted or leaked.
By ITR Correspondent
September 21 2018
This content is from: United States

‘Doughnut hole’ offers escape from GILTI rules in 2018

A transfer pricing director at a major company explained at the Global TP Forum how they managed to get around the most costly provisions of US tax reform and why Ireland remains a favoured destination.
By Josh White
September 20 2018
This content is from: European Union

State aid decision: EC serves McDonald’s and Luxembourg a ‘happy meal’

To the delight of McDonald’s and Luxembourg, the European Commission has announced that the land-locked member state did not give the fast-food chain selective treatment and illegal state aid.
By Anjana Haines
September 19 2018
This content is from: United States

Americas Tax Awards 2018 winners announced

The top tax and transfer pricing experts from across the Americas congregated at the Pierre Hotel, New York, on September 13 to honour the very best firms and individuals across a host of categories. Check out the win...
By Anjana Haines
September 14 2018
This content is from: United States

Doug O'Donnell on ICAP, CbCR and taxpayer fears

Douglas O’Donnell from the US IRS talks to TP Week about taxpayers’ fears of providing too much or too little information in their CbC reports and how the OECD’s ICAP pilot works to alleviate some concerns and uses th...
By Michael Scaturro
September 13 2018
This content is from: Sponsored

Full speed ahead: Roadmap for Irish corporation tax reform published

The Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.
September 13 2018
This content is from: Ireland

Full speed ahead: Roadmap for Irish corporation tax reform published

The Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.
By Joseph Duffy

& Matheson
September 13 2018
This content is from: United States

OECD and tax authorities optimistic of ICAP pilot success

Officials and practitioners involved in the OECD’s International Compliance Assurance Programme (ICAP) have told TP Week that the initiative could decrease the number of new cases entering the MAP system if it is exte...
By Michael Scaturro
September 11 2018
This content is from: Sponsored

IRS replaces transfer pricing roadmap with TP examination process

Kim Peterson, Cindy Hustad, and Joanne Li of Deloitte US examine the differences between the Internal Revenue Service’s old transfer pricing audit roadmap and new transfer pricing examination process (TPEP).
By ITR Correspondent
September 10 2018
This content is from: European Union

The dangers of moving away from the arm’s-length principle

Vodafone’s Glenn Price told TP Week that the outcome of the OECD’s consultation on transfer pricing for financial transactions could jeopardise a fundamental TP convention if MNEs don’t participate in the discussion.
By Josh White
September 06 2018
This content is from: Sponsored

Indonesia’s rapid transfer pricing evolution

Indonesia issued rules covering the master file, local file and country-by-country reporting in 2016, but the implementing regulations for CbCR were not completed until late December 2017. Iwan Hoo, Aaron Brunier and ...
By ITR Correspondent
September 05 2018
This content is from: Sponsored

The transfer pricing landscape in India

Almost two decades after the introduction of transfer pricing regulations in 2001, the Indian TP space has evolved and matured immensely, write Manoj Pardasani, Hasnain Shroff and Hardev Singh of BSR & Co. Today, Indi...
By ITR Correspondent
September 04 2018
This content is from: United States

German multinationals take wait-and-see approach on US tax reform

German multinationals are waiting for the US Internal Revenue Service to issue guidance on the BEAT, GILTI and FDII rules before deciding how to adapt their US operations, tax experts told TP Week, but planning has be...
By Michael Scaturro
September 04 2018
This content is from: Sponsored

NZ BEPS monster on the horizon

The New Zealand transfer pricing landscape has changed rapidly, explain Kim Jarrett, Kyle Finnerty and Nadia Fediaeva of KPMG. With new BEPS legislation enacted, increased tax enforcement efforts, the Inland Revenue r...
By ITR Correspondent
September 03 2018

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