Richard Collier and Aamer Rafiq, PwC
Martin Zetter provides this month’s review of developments, focusing on those at OECD level and in France and Russia.
Richard Collier and Aamir Rafiq comment on the OECD's consultation on transfer pricing, held on 12 and 13 November.
David Harkness on HM Treasury/HMRC announcement on changes to the income tax rules on transfer pricing
Martin Zetter on the latest transfer pricing news, with the OECD consultation on country-by-country reporting, plus transfer pricing updates from India, Norway, Costa Rica and Indonesia.
In July, the OECD published a revised discussion draft on the transfer pricing of intangibles. Deborah Green considers the practical implications for multinational groups with valuable intellectual property.
Most transfer pricing professionals agree that putting in place consistent intercompany agreements can support a group’s transfer pricing policies. Paul Sutton explains how to go about this effectively.
Bill Dodwell considers the proposed anti-avoidance measures tackling transfer pricing ‘compensating adjustments’.
Martin Zetter provides a roundup of some of the recent changes likely to be of interest to international groups
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.