Transfer Pricing
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Pillar One Amount B: Key Update on Marketing and Distribution Activities
Jurisdictions can adopt OECD’s Latest Guidelines on the Amount B…
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Accenture Secures Landmark Victory in the Danish Supreme Court
First Ruling Favoring a Taxpayer in a Transfer Pricing Case
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US: IRS Outlines Plans on Simplified Approach for Pricing Controlled Transactions Involving Marketing and Distribution activities
Notice 2025-4 Aligns with OECD Report on Amount B of…
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Germany’s New Transfer Pricing Compliance Rules for 2025
Stricter deadlines, higher penalties effective January 1, 2015
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OECD 2023 MAP & APA Awards: Discover the Fastest, Most Efficient amongst OECD Countries
Announced at the 2024 OECD Tax Certainty Day, celebrating jurisdictions…
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Navigating the ESG Landscape: Transfer Pricing in a Sustainable World
Exploring how ESG principles are reshaping business practices and financial…
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Australia: Insights on Tax Settlements and Compliance in 2023–24 for Public and Multinational Businesses
Litigation resulted in favorable outcome for ATO in 53% of…
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Direct Tax | E-Invoicing and E-Reporting | Indirect Tax | Latest News | Tax Policy | Transfer PricingDeep Dive into Tax Measures from UK´s Autumn 2024 Budget
Alongside the many announced changes, key highlights include efforts to…
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US IRS Updates on Transfer Pricing Penalties
Stricter Enforcement and Documentation Standards
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OECD/G20 Inclusive Framework Introduces Model Competent Authority Agreement
Aimed at Facilitating Amount B Implementation, simplified and streamlined pricing…
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Peru Clarifies Informative Affidavit Requirements for Goods´ Transactions with Related Parties
English Translation of Guidelines Available Here!
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UK´s HMRC Published Guidelines for Transfer Pricing Compliance for UK Businesses
Best practice approaches to Transfer Pricing to lower risk and…
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Brazil: Key Tax and Regulatory Changes Announced
Multiple Tax developments in Brazil by the end of August:
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German Tax Court Decision on Principal Model Without Exit Tax
Case Overview: US Multinational’s European Reorganization
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OECD Publishes Transfer Pricing Framework for Lithium
Essential for ensuring that developing countries can tax lithium exports…
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Coca-Cola to Pursue Appeal Following Tax Court Decision
$16 billion of Potential Incremental Tax and Interest Liabilities
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United Nations Committee of Experts on International Cooperation in Tax Matters: Transfer Pricing Compliance Assurance Toolkit; Transfer Pricing during the COVID-19 economic downturn
Shaping Global Tax Norms and Addressing Transfer Pricing Challenges
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Renewal of Qualified Maquiladora Approach Agreement Between U.S. and Mexico in 2024
This is the second renewal of the agreement, preserving the…
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UAE: Definition of “Related Parties” under Corporate Tax Law
Public Clarification published by UAE authorities
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Belgium Updates Transfer Pricing Documentation Requirements
Mandatory from FY 2025
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New Transfer Pricing Framework Introduced in Brazil
Aligned with OECD Guidelines
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OECD publishes 334 pages Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023)
Tax Challenges Arising from the Digitalisation of the Economy.
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OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One
A simplified approach to applying the arm’s length principle to…
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European Union: Proposal on Transfer Pricing Adjustments: Understanding Primary, Corresponding, and Compensating Adjustments
Explanatory Memorandum on the Proposal of Council Directive on Transfer…
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Enhancing Tax Transparency: Australia’s New Requirements for Disclosure of Subsidiaries in Financial Reports
Aiming at greater transparency and accountability in corporate tax matters
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India’s Advance Pricing Agreement (APA) Programme: The Comprehensive Procedural Framework
A structured and proactive approach to transfer pricing certainty
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European Union: Progress on the EU Council Directive on Transfer Pricing
The directive should apply from 1 January 2025 (instead of…