Allocation issues: Transfer pricing and tax avoidance: just and reasonable solutions?
Article by Jonathan Schwarz (first published on KluwerTaxBlog) When the UK introduced its diverted profits tax, I was telephoned by a lawyer at the US Treasury.…
Tag: Transfer Pricing
South Africa Advance Pricing Agreements – Discussion Paper
Published by SARS Multi-national enterprises (MNEs) play important roles around the world and even more so when they invest in developing countries (like South Africa),…
Ghana publishes Transfer Pricing Regulations 2020
Ghana’s Minister of Finance1 submitted new Transfer Pricing Regulations (new Regulations) before Parliament on 10 August 2020. In accordance with Article 11(7) of the Constitution…
First Transfer Pricing Judgment in Nigeria
Article provided by: Financial Regulation International Click below to download the article on Prime Plastichem Nigeria Ltd vs FIRS.
UN tax committee to weigh updates to model treaty, transfer pricing manual
By Julie Martin, Editor, MNE Tax (first published on MNE Tax) The United Nations Committee of Experts on International Cooperation in Tax Matters kicked off its…
The UN transfer pricing manual’s updated China chapter: wine and smartphones
By Dr. J. Harold McClure, New York City(first published on MNE Tax) The UN Committee of Experts on International Cooperation in Tax Matters will consider updates…
The Korean tax authorities’ challenge to Netflix’s transfer pricing
By Dr. Harold McClure, New York City (First published on MNETax) The Korean National Tax Service on August 27 announced that it is examining the transfer pricing practices…
MasterCard’s application before India’s High Court: the equalisation levy dilemma!
By Ashish Sodhani, Leader, International Tax, Nishith Desai Associates, Mumbai The Delhi High Court on August 18 ruled in favor of multinational financial services corporation, MasterCard, in…
PodCast: Transfer Pricing Methods Overview with Solomon Choge
In this PodCast we talk to Solomon Choge we ask gives us a quick overview of the various Transfer Pricing Methods.