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Singapore telecom giant Singtel‘s failed final appeal over claimed tax deductions from a related-party loan underscores the Australian government’s ability to drill into the details of in-house debt and deny transfer pricing benefits if taxpayers don’t appear to follow the rules. Coca-Cola Appe...
The state of New Jersey is looking to contract with a specialist to assist its Division of Taxation on transfer pricing audit adjustments. Australia Failed to Hit Global Tax Deal Target, Report Says Australia missed its goal of signing and implementing parts of the OECD-led international tax deal...
The OECD Transfer-Pricing ReportBroadhurst, David G
“Transfer pricing uncertainty has too many downstream impacts on significant business decisions, including capital outlays and the potential for double taxation.” Respondents report the impact of the BEPS project is unmistakable: 84% say they face a moderate or significant risk of double taxation ...
Transfer Pricing Report & Study The expression “transfer pricing” generally refers to prices of transactions between associated enterprises which may take place under conditions differing from those taking place between independent enterprises. It refers to the value attached to transfers of goods, Servi...
Funds Transfer Pricing A survey to assess the state of European banks' practises Contents 1. Introduction and context 2. Executive summary 3. Background 4. The survey structure and context 5. Main findings and highlights on areas of improvement 6. Conclusions 7. Solution / Recomme...
In this issue: The Advance Pricing and Mutual Agreement program released its annual report and announced the introduction of a new Excel-based model which taxpayers that are seeking an Advance Pricing Agreement may be required to complete as part of the APA process; the IRS and U.S. Treasury...
Beyond corporate settings, transfer pricing is also applied in other complex organizations like universities, where it helps differentiate cost, revenue, and profit centers.1 Key Takeaways Transfer prices that differ from market value will benefit one entity, but reduce the profits of the other entit...