Substance, not legal form, should drive an arm’s length transfer pricing policy. Paul Daly and Duncan Nott (BDO) provide a practical guide.
Rupert Shiers and Graham Poole (Hogan Lovells) review the likely areas for disputes in the coming year.
Ashley Greenbank (Macfarlanes) considers the proposals for the introduction of further adjustments to counteract the financial benefits of cash flows arising from non-arm’s length transfer pricing.
Shiv Mahalingham (Duff & Phelps) sets out a summary of key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.
Shiv Mahalingham (Duff & Phelps) provides a round-up of developments in the transfer pricing sphere.
The Dutch ministry of finance has issued a statement confirming that the Netherlands will be appealing the European Commission’s ruling in October that the country provided state aid to Starbucks Manufacturing EMEA BV.
Martin Zetter provides guidance on the likely changes to the new transfer pricing regime.
Shiv Mahalingham (Duff & Phelps) examines recent developments affecting transfer pricing.