Topic
Transfer Pricing
302 published works
The CPA Desk
Here’s the Latest on Transfer Pricing
By PKF Texas
https://youtu.be/G69Ptlh4FtM Jen: This is the PKF Texas Entrepreneur’s Playbook. I’m Jen Lemanski, and I’m back again with Frank Landreneau, one of our international tax directors. Frank, welcome back to the…
International Financial Law Prof Blog
OECD and tax officials from Eastern Europe and Central Asia discuss BEPS implementation
Over 60 delegates from 16 countries, international and regional organisations, business, civil society and academia gathered in Yerevan, Armenia on 7-9 November 2018 for a regional meeting of the Inclusive Framework on…
International Financial Law Prof Blog
Top Downloads For: Tax Law: Tax Law & Policy eJournal
6. Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements Lorraine Eden and William Byrnes Texas A&M University - Department of Management and Texas A&M University School of Law…
International Financial Law Prof Blog
Tax Professors Invited to Present to United Nations’ biennial UNICTAD World Investment Forum
Prof. William Byrnes (Texas A&M Law School) and Dr. Lorraine Eden (Texas A&M Mays Business School) are invited presenters this week for the United Nations' biennial UNCTAD World Investment Forum in Geneva Oct 22 - 26). …
La Revue
Le Conseil d’État valide la méthode utilisée par l’administration pour prouver l’existence d’un avantage constitutif d’un transfert de bénéfices à l’étranger
By Stephanie Negre, Squire Patton Boggs
CE, 6 juin 2018, n°409647 Afin de déterminer le prix d’acquisition de matériel auprès de fournisseur du même groupe, la société GE HealthCare Clinical Systems a appliqué une marge de…
International Financial Law Prof Blog
Public comments received on BEPS discussion draft on the transfer pricing aspects of financial transactions
On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing…
International Financial Law Prof Blog
OECD releases seven new transfer pricing country profiles and an update of a previously-released profile
The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. In addition, it has also updated the information…
International Financial Law Prof Blog
Eighth Circuit Casts Doubt on Medtronic’s Transfer Pricing Method
The Court of Appeals for the Eighth Circuit issued an opinion yesterday reversing a Tax Court decision that had rejected the Commissioner’s valuation method in a closely watched transfer-pricing case: Download…
La Revue
Nécessité réaffirmée pour l’administration fiscale d’apporter la charge de la preuve dans un redressement de prix de transfert
TA Melun 14 juin 2018, n°1502063 Le Tribunal administratif de Melun (décision n°1502063 du 14 juin 2018) vient réaffirmer la nécessité pour l’administration fiscale d’apporter la charge de la preuve…
All About IP
Limited German Tax Deductibility of Low-Taxed License Payments Made to Related US Entities
By Susan Günther, Volker B. Junge
Pursuant to the “license barrier” rule in Sec. 4j German Income Tax Act, newly introduced as of 1 January 2018, arm’s length business expenses of a company incurred for the…