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TRANSFER PRICING


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.

Taxand’s annual global survey of multinational CFOs has shown that multinationals are split as to whether BEPS will create a more sustainable global tax system. 52% of respondents agreed that it would do so; while 48% disagreed.

Shiv Mahalingham and Danny Beeton (Duff & Phelps) revisit the legislation, case law and HMRC practice relating to discovery assessments to discover what they will mean for taxpayers

The OECD invites comments by 29 May 2015 on a discussion draft for action 8 of the BEPS action plan, setting out a proposed revision to the transfer pricing guidelines in relation to cost contribution arrangements involving

The OECD invites comments by 8 May 2015 on a discussion draft for action 11 of the BEPS action plan, which looks at collection and analysis of data on base erosion and profit shifting by multinational companies.

Martin Zetter (Macfarlanes) reviews the latest transfer pricing developments, including this month's OECD's public consultation on transfer pricing papers.

OUR PICK

According to HMRC statistics released last week, HMRC recovered £1.1bn tax from transfer pricing enquiries during 2013/14, which HMRC said was double the tax take of the previous year.

Martin Zetter (Macfarlanes) summarises recent developments, including the latest from the OECD’s BEPS project, as well as updates from the UK, Spain, the US and Singapore

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