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Home Transfer Pricing Newsletter

Transfer Pricing Newsletter

2022

#3/2022
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries
#2/2022
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 14 countries
#1/2022
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 15 countries

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

Argentina: Argentine Tax Court ruling on “Cargill” Transfer Pricing Case

Austria: Intra-Group Financing – Austrian Specifics

Austria: Decision of the Austrian Financial Court regarding Transfer Pricing

Brazil: Superior Court of Justice rules out illegal Methodology to calculate the PRL 60 Method

Chile: 2022 Tax Reform Bill Proposal to update Transfer Pricing Regulations in Chile

France: Research Tax Credit and Subsidies Synergies with Transfer Pricing

Indonesia: Introduction of New Transfer Pricing Methods

Italy: New Arm's Length Range is set for Transfer Pricing

Poland: Administrative Courts condemn Tax Authorities’ unlawful Practices regarding the Questioning of Benchmarking Studies 

Saudi Arabia: Amending Transfer Pricing Instructions to apply to Zakat Payers

Senegal: Transfer Pricing: Systematizing the Control of Reporting Obligations

Thailand: Cash Pooling between related Companies

Ukraine: The War is not an excuse to ignore Transfer Pricing Compliance

United Kingdom: Draft Legislation on the UK TP Documentation Requirements

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Transfer Pricing Newsletter: Update on the recent news and cases in 14 countries

Europe

Austria: New Info from the Austrian Ministry of Finance – Mutual Agreement Procedure and Arbitration Procedure

Denmark: Mandatory Submission of Transfer Pricing Documentation in Denmark during 2022

France: The SAP Case: The Difficulty for Tax Courts when Handling Negative Interest Rates

Hungary: TP Update

Ireland: The Irish Position on the proposed ATAD3 Directive

Italy: DAC6 Reporting: Year-End TP Adjustment

United Kingdom: APAs, ATCAs and HM Revenue and Customs Statistics


Further Countries

Argentina: Deemed Affiliation: Cross-Border Transactions with Low-Tax Jurisdictions

Brazil: Plan for Brazil’s Accession to the OECD: Changes to Transfer Pricing Rules

Chile: Practical Lessons learned from Transfer Pricing Audits in Chile

China: First Chinese Customs and Tax Collaborative Transfer Pricing Management Mechanism

India: The Indian Revenue’s Measures for effective Dispute Resolution

Kenya: A Fundamental Shift in the Transfer Pricing Regime in Kenya

Senegal: After joining the Multilateral Convention, a Step forward in the Fight against Tax Evasion & Avoidance

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

Europe

Austria: No annual CbCR notification required since 1 January 2022

Czech Republic: The Czech Supreme Administrative Court’s thoughts on related party definition

France: The RKS case: shades of nuance in TP by the French Supreme Administrative Court

Germany: New case law on the determination of arm’s length interest rates for intercompany loans

Ireland: TP Compliance requirements in Ireland

Italy: New rules on TP documentation

The Netherlands: Netherlands disallows unilateral downward TP adjustments

Poland: Polish regulations on “indirect” transactions with tax havens

Portugal: Amendments to Transfer Pricing legislation

United Kingdom: Outcome of the UK consultation on TP documentation  

Ukraine: Ukrainian Ministry of Finance clarifies new TP rules on business purpose

Further Countries

Brazil: Effects of extinction of LIBOR rate to Brazilian TP controls

China: Deduction of interest charged by related parties  

New Zealand: New BEPS disclosure guidance and preparation forms

Taiwan: Taiwan CFC rules will be implemented as of 2023 in response to the Global Minimum Tax

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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

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

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