BDO Transfer Pricing News publication focuses on current transfer pricing issues.
The latest issue covers several court rulings, including Australian withholding tax, Spanish cash pool arrangements, and the treatment of transfer pricing adjustments in VAT cases before the European Court of Justice. It is also worth checking out Australia's Country-by-Country Reporting requirements, as failure to comply with them can result in significant penalties.
EMEA
- Israel: Tax Authority Issues Draft Circular on Taxation of Technology Development Centres
- South-Africa: Transfer Pricing Litigation in South Africa: A News Era of Disputes
- Spain: Supreme Court Sets Landmark Doctrine on Transfer Pricing for Cash Pooling Arrangements
- Switzerland Court Decision Reiterates Periodicity Principle in Transfer Pricing Assessment
- UK: Transfer Pricing - Ensuring Correct and Complete Declarations
The Americas
- Costa Rica: Transfer pricing Informative Return Requirement Introduced
- US: IRS Clarifies Application of Services Cost Method Exception to BEAT
Asia Pacific
- Australia: Recent Developments in Australia's Public Country-by-Country Reporting Regime
- Australia: PepsiCo Wins High Court Appeal - No Royalty Withholding Tax or Diverted Profits Tax payable
- Malaysia: Poitive Developments, Heightened Compliance Obligations, and unresolved Issues
- Thailand: Operational Transfer Pricing: From Compliance to Strategic Execution
- Thailand: A Country-by-Country Report Refresher
International news
- European Union: CJEU Rules Transfer Pricing Adjustments May Be Subject to VAT
- Internationl news: Transfer Pricing News in Brief