BDO Transfer Pricing News Issue 41- December 2022

BDO Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing and features interesting developments in various countries around the world, including changes in legislation and important court rulings.

In this issue:

• China - Shenzhen customs, tax authorities to collaborate on transfer pricing of related-party imported goods
• Germany - Final draft bill on public country-by-country reporting published
• OECD - OECD releases public consultation document on Amount B of Pillar One
• International - Transfer pricing bytes
• European Union/Luxembourg - CJEU rules no state aid in Fiat case
• Malta - Transfer pricing rules published
• South Africa - Transfer pricing net broadened with introduction of Associated Enterprises Concept
• United Kingdom - Transfer pricing documentation requirements changes closer to becoming reality