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Newsletter Transfer Pricing

2019

#2/2019
WTS Transfer Pricing
Newsletter
The global transfer pricing environment is changing in a dynamic way - read more!
#1/2019
WTS Transfer Pricing
Newsletter
Current developments in the transfer pricing area in 12 countries

The global transfer pricing environment is changing in a dynamic way - read more!

  • Austria: Limits of temporary relief in the MAP (Mutual Agreement Procedure)
  • China: Chinese taxation in the era of digitisation
  • Hong Kong: Hong Kong IRD issues guidance regarding TP Documentation and CbCR
  • Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
  • Nigeria: Transfer Pricing in Nigeria – Navigating a Tax Dispute Resolution
  • Pakistan: A Paradigm Shift in the Approach to Transfer Pricing in Pakistan
  • Russia: Changes in Russian TP legislation effective as of 2020
  • Saudi Arabia: Recent developments in KSA transfer pricing
  • Switzerland: The Swiss Tax Reform coming into force on 1 January 2020
  • United Arabic Emirates (UAE): Transfer Pricing Regulations in the UAE
  • Vietnam: 2020 Tax audits in Vietnam for Foreign Invested Companies will focus on TP
View PDF

Current developments in the transfer pricing area in 12 countries

  • Australia: Australia introduces new Transfer Pricing Guideline for “inbound distributors”
  • Austria: Horizontal monitoring
  • Egypt: Egypt’s Transfer Pricing Guidelines
  • Hungary: Recent developments in Hungarian transfer pricing
  • Italy: Corresponding adjustments made easier
  • Saudi Arabia: Tax current developments and their impacts on permanent establishments (PEs)
  • Gulf Cooperation Council (GCC): Transfer Pricing in the GCC
  • Republic of Serbia: Interest rates under the arm’s length principle for 2019 fiscal year
  • South Africa: Extending the scope of transfer pricing rules in South Africa
  • Thailand: The new Transfer Pricing Act, effective 1 January 2019
  • Turkey: Current status of the BEPS Action Plan in Turkey from the viewpoint of Turkish legislation
  • Ukraine: New changes in Ukrainian transfer pricing rules in 2019
View PDF

2018

#2/2018
WTS Transfer Pricing
Newsletter
Current developments in the transfer pricing area in 10 countries
#1/2018
WTS Transfer Pricing
Newsletter
Current developments in the transfer pricing area in 9 countries

Current developments in the transfer pricing area in 10 countries

  • Austria: The expanded Advance Tax Ruling Procedure
  • Belarus: Transfer pricing reform in Belarus
  • Brazil: Benchmark Price and Renowned Research Companies: Challenges in Brazil
  • Czech Republic: Functional and risk profile identification as a key issue in current transfer pricing controls
  • Italy: Implementing BEPS Actions 8 to 10
  • OECD: WTS Global Comments to the OECD Discussion Draft on Financial Transactions
  • Poland: Poland changes TP regulations
  • Portugal: Latest news on the implementation of BEPS in Portugal
  • Russia: Development of TP court practices in Russia
  • Republic of Serbia: Interest rates in accordance with the “arm’s length principle” for fiscal year 2018
  • Ukraine: Transfer pricing in figures
View PDF

Current developments in the transfer pricing area in 9 countries

  • Austria: BMF-Info Transfer Pricing Documentation
  • Brazil: Prevalence of Law provisions over Normative Instructions issued by the Brazilian Federal Revenue Service
  • China: China updates “beneficial owner” rules
  • Germany: Contradictory Views on the Pricing of I/C Loans in German Fiscal Courts
  • Hungary: Brand new TP Decree
  • India: Recent Transfer Pricing related updates in India
  • Luxembourg: New Luxembourg intellectual property regime in force
  • Republic of Serbia: Changes in Corporate Income Tax law related to transfer pricing
  • Ukraine: Extension of TP control to permanent establishments in Ukraine
View PDF

2017

#3/2017
WTS Transfer Pricing
Newsletter
Update on current developments in the TParea in 8 selected countries
#2/2017
WTS Transfer Pricing
Newsletter
“WTS CbCR-2- XML Converter”: to fulfill all technical requirements of the OECD standardised XML Schema
#1/2017
WTS Transfer Pricing
Newsletter
International developments in the area of TP resulting from the BEPS project

Update on current developments in the TParea in 8 selected countries

  • Brazil: Adoption of the Resale Price Less Profit method on long-term agreements
  • China: The developing APA programme
  • India: India introduces the Final Rules on drawing up the Country-by-Country (CBC) report and Master File (MF)
  • Latvia: Increased focus on transfer pricing is expected due to fundamental tax reform entering into force on 1 January 2018
  • Russia: Transfer Pricing Developments in Russia
  • Slovenia: Increasing tax assessment on transfer pricing 
  • South Africa: Summary of SA Local and OECD BEPS Transfer Pricing Compliance Requirements
  • Ukraine: New Draft Law on BEPS implementation
View PDF

“WTS CbCR-2- XML Converter”: to fulfill all technical requirements of the OECD standardised XML Schema

  • Austria: Corresponding TP correction: Direct contact between Austrian and German tax authorities 
  • Brazil: Brazil’s Request to Join OECD: Changes to Local Transfer Pricing Rules?
  • Czech Republic: Increasing number and effectivity of tax controls focused on transfer pricing 
  • Greece: New transfer pricing documentation requirements for Country-byCountry reporting 
  • Hungary: The implementation of the Country-by-Country Reporting (CbCR)
  • International: WTS IT tool “WTS CbCR-2-XML Converter”
  • Japan: Transfer pricing guidebook released in Japan
  • Luxembourg: New IP regime as of 201
  • The Netherlands: Should a construction permanent establishment always realise a profit? 
  • Portugal: Enhancement of tax transparency
  • Romania: Romania introduces Country-by-Country Reporting
  • Ukraine: The First Shots in Ukrainian TP Court Practice 
View PDF

International developments in the area of TP resulting from the BEPS project

  • Austria: Transfer Pricing Documentation implementation provision (VPDG-DV) announced 
  • Brazil: Country-by-Country Reporting in Brazil 
  • China: Challenging times come after Base Erosion and Profit Shifting actions
  • Czech Republic: Ministry of Finance’s discussion paper on the implementation of the ATA 
  • Germany: German Ministry of Finance publishes circular regarding the use of the company name
  • India: Recent TP updates in India 
  • Luxembourg: Transfer pricing developments in Luxembourg
  • The Netherlands: Incorrect transfer pricing and Dutch penalties 
  • Russian Federation: Specifics of Transfer Pricing control in Russia 
  • Ukraine: Update of Ukrainian TP rules in 2017
View PDF

2016

#2/2016
WTS Transfer Pricing
Newsletter
Overview on current TP developments in the rapidly changing legal environment
#1/2016
WTS Transfer Pricing
Newsletter
Status of the TP related BEPS material within the contributing countries

Overview on current TP developments in the rapidly changing legal environment

  • Austria: Transfer Pricing Documentation Law (VPDG) in force
  • Belgium: Mandatory TP Documentation Requirements introduced into law
  • China: China is amending its tax collection law, and scrutinizing outbound payments
  • Germany: Government Draft regarding the implementation of OECD BEPS’s three-tired documentation concept was published on July 13, 2016
  • Hungary: New domestic regulations introduced on royalties in the light of BEPS
  • India: India implements Action 13 Plan of OECD 
  • Nigeria: Nigeria Gets Set for the Full Implementation of Country-by-Country Report Framework
  • Norway: Implementation of BEPS-Actions
  • Poland: Update on the implementation of CbC Reporting in Poland
  • United States: Proposed Section 385 Regulations 
View PDF

Status of the TP related BEPS material within the contributing countries

  • Australia: Update on the implementation of BEPS measures in Australia
  • Brazil: OECD BEPS Action 13 Transfer Pricing 
  • China: When will the BEPS Action 13 transfer pricing requirements be implemented? 
  • Hungary: BEPS – implementation in Hungary – the sounds of silence 
  • India: Transfer Pricing in BEPS context – India updates 
  • Italy: The implementation of BEPS transfer pricing guidance in Italy
  • The Netherlands: Dutch implementation of BEPS Action point 13: TP Documentation and Country-by-Country Reporting 
  • Norway: Well prepared to comply with BEPS recommendations
  • Russia: Russian Federation 
  • Singapore: Singapore’s evolving transfer pricing regime 
  • Slovenia: Expected Changes in the Field of Transfer Pricing Documentation 
  • Ukraine: BEPS in Ukraine: not yet but closer 
  • United Kingdom: Evolving transfer pricing landscape in the United Kingdom 
View PDF

2015

#3/2015
WTS Transfer Pricing
Newsletter
Update on the latest developments in TP

Update on the latest developments in TP

  • Australia: Multinational Anti-Avoidance Law & Tax Transparency Initiatives 
  • Brazil: Cost plus profit as an alternative to resale price less profit
  • China: Enforcement of BEPS in China 
  • India: Multiple Year Data + Range Concept 
  • Italy: Transfer Pricing and Domestic Intercompany Transactions in the Light of the New Legislation Korea: Korea 2015 Tax Reform Proposals: Reinforcement of Multinational Enterprises (“MNE”)’s Transfer Pricing (“TP”) Information Reporting Requirements 
  • Latvia: Recent transfer pricing judgements in Latvia leading to increased controversy in application of resale minus method 
  • Luxembourg: Impact of European Commission’s Fiat State Aid decision on Luxembourg’s transfer pricing practice 
  • Philippines: Transfer Pricing: One of the 2015 Top Priority Programs in PHL 
  • Poland: Poland implements BEPS Action 13 
  • Spain: New CbC reporting obligation and amendments to transfer pricing rules
  • The Netherlands: Dutch Implementation of BEPS Action Point 13: TP Documentation and Country-by-Country Reporting 
  • Ukraine: The Variations in the List of Controlled Transactions in Ukraine
  • United Kingdom: Tax and transfer pricing update on interest deductibility
View PDF

2014

#1/2014
WTS Transfer Pricing
Newsletter
Comments on the OECD "Discussion Draft on Transfer Pricing Documentation and CbC Reporting"

Comments on the OECD "Discussion Draft on Transfer Pricing Documentation and CbC Reporting"

Comments regarding the OECD Draft on Transfer Pricing (TP) Documentation and country-by-country (CbC) Reporting

View PDF

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