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www.wts.de Home Transfer Pricing

Newsletter Transfer Pricing

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2021

#3/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries
#2/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 16 countries
#1/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries

Europe

Austria: New Austrian Transfer Pricing Guidelines 2021
Belgium: Belgian Transfer Pricing court case: a rare occurrence
France: The Engie Case: an ambitious new approach by the French Tax Administration
Germany: German Federal Ministry of Finance: Administrative Principles 2021 on Transfer Pricing published
Germany: Recent changes on German Tax Law concerning Transfer Pricing
Ukraine: State Tax Service intensifies TP control


Further Countries

Argentina: Transfer Pricing developments in Argentina
Benin: Transfer Pricing Update Benin
Chile: Migration of the approach of the Chilean Revenue Service to segments with greater fiscal impact
China: Responses to practical questions on the Transfer Pricing implications of the COVID-19 impacts15
Nigeria: Transfer Pricing Update on Nigerian TP case
Senegal: Implementation of Action 12 of BEPS project: a strengthened internal tax system
Taiwan: Supreme Administrative Court decides on one-time Transfer Pricing adjustments
Thailand: TP legal framework and practical insights
United States: The US’ role in global adoption of Pillar 1 and Pillar 2 / ongoing conversations in the US on tax reform / a status update on US tax reform
Vietnam: Transfer Pricing Update Vietnam

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Transfer Pricing Newsletter: Update on the recent news and cases in 16 countries

Europe
Austria: New Austrian Transfer Pricing Guidelines 2020
France: Self-financing through intangible assets or how to generate significant tax savings
Germany: German Federal Ministry of Finance: Administrative Principles 2020 published
Hungary: Pandemic does not stop TP audits in Hungary
Italy: New Rules on the Transfer Pricing Documentation
The Netherlands: Proposed limitation to Dutch unilateral downward adjustments
Poland: New documentation requirements for transactions with tax havens as of 1 January 2021
UK: UK Consultation on Transfer Pricing Documentation

Further Countries
Argentina: Mandatory Disclosure Framework and Transfer Pricing
Brazil: New ‘Local File’ Requirements in Brazil
Chile: Recent cases on TP – Chile vs Avery Dennison Chile SA (FY 2012)
China: China releases public consultation paper on simplified unilateral APA procedures
Ghana: Ghana introduces new Transfer Pricing Regulations
India: Transfer Pricing Update India
Senegal: Latest Transfer Pricing tax reform implementing Action 12 of the OECD BEPS project
Vietnam: The regulations on the Advance Pricing Agreement (“APA”) and its modification

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Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

Europe
France: Proof of the interest rate applied between related companies
Spain: Transposition of directive 2017/1852, of the council of 10 October 2017, relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
Sweden: New guidance on financial guarantees
Ukraine: New business purpose test in Ukrainian tax law

Further Countries
Argentina: Argentina adds new transfer pricing documentation requirements for operations with intermediaries
Chile: Adoption of new transfer pricing requirements: master file & local file
Costa Rica: Transfer pricing update for Costa Rica
India: Updates on the Mutual Agreement Procedure (MAP)
China publishes annual APA report
Nigeria: Averting penalties on TP transactions by means of proper TP compliance
Senegal: The Multilateral Convention of OECD BEPS project: Senegal’s position and its impact on its bilateral DTTs
Taiwan: Draft amendments to transfer pricing assessment rule
Vietnam: New decrees on transfer pricing

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2020

#2/2020
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries
#1/2020
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 14 countries as well as an OECD update on Pillar 1

Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

France: Impact of the crisis on transfer prices
Germany: Suggested draft law on IC financing: typification of the arm’s length principle also applicable to domestic transactions? – A comparison of tax consequences in cross-border and domestic cases
Hungary: Recent Hungarian developments in transfer pricing with a focus on impacts of COVID-19
Italy: The New Italian Law on International tax disputes settlement
Netherlands: “To dip or not to dip, that is the question”
Ukraine: New proportionate TP adjustment rules introduced into Ukrainian tax law since May 2020!
Argentina: “Argentine Transfer Pricing News - 2020 Second Trimester”
Chile: Revision of formal obligations: what to expect
Nigeria: Applicable TP Methods in Nigeria – Analysing prime plastichem Nigeria limited V federal inland revenue services
Pakistan: Transfer Pricing Audit
Taiwan: One-time Transfer Pricing adjustment in Taiwan
Thailand: Transfer Pricing Update
Vietnam: The impact of the new Law on Tax Administration on Transfer Pricing

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Transfer Pricing Newsletter: Update on the recent news and cases in 14 countries as well as an OECD update on Pillar 1

Argentina: Argentine Transfer Pricing News – 2020 First Trimester
Austria: Implementation of the EU Directive on Tax Dispute Resolution Mechanisms
Belgium: Belgian Tax Administration (BTA) published final version of the circular letter “Transfer Pricing”
Brazil: Dialogue Between Brazil and OECD on the Alignment of Brazilian Transfer Pricing Rules with the OECD Standard
Germany: I/C Financial Transaction and Transfer Pricing: Final OECD Guidance and Germany’s Bilateral Position
Italy: Arm’s Length Range – Recent Case Laws
OECD: Pillar One – Not Only the Taxation of Digital Business Models is Under Discussion!
Poland: New Transfer Pricing Reporting Obligations
Romania: Transfer Pricing update for Romania
Senegal: The New Regulation Provided by Law no. 2018-10 Amending the Senegalese Tax Law on Transfer Pricing
Republic of Serbia: Transfer Pricing Treatment of Purchasing Fixed Assets
Thailand: Transfer Pricing update for Thailand
Turkey: Legislative Works with Regard to BEPS Action 13 are Completed via Presidential Decree No: 2151
Ukraine: Ukrainian Parliament Implements Three-Tier Approach to TP Documentation and Other Important Changes to the Tax Code
Vietnam: Advance Pricing Agreements gaining importance

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2019

#2/2019
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases
#1/2019
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases

Transfer Pricing Newsletter: Update on the recent news and cases

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

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Transfer Pricing Newsletter: Update on the recent news and cases

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

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2018

#2/2018
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases
#1/2018
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases

Transfer Pricing Newsletter: Update on the recent news and cases

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

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Transfer Pricing Newsletter: Update on the recent news and cases

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

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2017

#3/2017
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases
#2/2017
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases
#1/2017
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases

Transfer Pricing Newsletter: Update on the recent news and cases

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

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Transfer Pricing Newsletter: Update on the recent news and cases

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 

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Transfer Pricing Newsletter: Update on the recent news and cases

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

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2016

#2/2016
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases
#1/2016
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases

Transfer Pricing Newsletter: Update on the recent news and cases

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 

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Transfer Pricing Newsletter: Update on the recent news and cases

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 

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2015

#3/2015
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases

Transfer Pricing Newsletter: Update on the recent news and cases

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

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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

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