Topic
Transfer Pricing
288 published works
China Law Blog
China Tax Audits: The Day the Music Died
By Dan Harris
Come gather ’round people Wherever you roam And admit that the waters Around you have grown And accept it that soon You’ll be drenched to the bone If your time…
International Financial Law Prof Blog
Will the US Impose IRC Section 891 – Double US Tax Rates – on EU Companies for State Aid Retribution?
Robert Stack, US Treasury official responsible for International Tax Affairs, stated to the Senate Finance Committee on December 1, 2015 that the US Treasury is concerned that the EU Commission…
International Financial Law Prof Blog
IRS Announces Country-by-Country Reporting Proposed Regulations
The IRS proposed regulations would require annual country-by-country reporting by United States persons (U.S. persons) that are the ultimate parent entity of a multinational enterprise (MNE) group. These proposed regulations…
International Financial Law Prof Blog
Transfer Pricing OECD Jobs
Job Opportunities Head - Transfer Pricing, Tax Treaties and Financial Transactions The Centre for Tax Policy and Administration (CTPA) is looking for a dynamic and visionary individual to…
La Revue
Nouvelles obligations documentaires pour les multinationales en matière de prix de transferts
Les groupes multinationaux sont désormais soumis à une nouvelle obligation déclarative en matière de Prix de transfert (Loi de finances pour 2016). Effective pour les exercices ouverts à compter 1er…
SALT Shaker
Heisman Would Be Proud: Taxpayer Stiff-Arms Indiana DOR with Transfer Pricing Studies
By Stephen Burroughs and Jonathan Feldman The Indiana Tax Court granted summary judgment to Columbia Sportswear USA Corp., (“Columbia”), determining that: (1) Indiana’s alternative apportionment statute did not permit the…
International Financial Law Prof Blog
EU Council Cross-border tax rulings: transparency rules adopted
On 8 December 2015, the Council adopted a directive aimed at improving transparency on tax rulings given by member states to companies in specific cases about how taxation will be dealt…
International Financial Law Prof Blog
US Treasury Speaks Out Against EU Commission Investigation of US Companies for Transfer Pricing
State Aid Investigation In June 2014, the European Commission opened three in-depth investigations to examine whether decisions by tax authorities in Ireland, the Netherlands, and Luxembourg with regard to the…
China Law Insight
Overview of Transfer Pricing in Hong Kong and China
By King & Wood
By Raymond Wong Tony Dong King & Wood Mallesons Transfer pricing is a term used to define the price charged between associated enterprises for the transfer of goods, services and…
China Law Insight
香港与中国转让定价问题概览
By King & Wood
作者：黄志豪 董刚 金杜律师事务所 转让定价这一概念是指关联企业之间对于货物、服务、无形资产等业务往来的定价。由于转让定价常被企业用于避税，与日俱增的跨境商业往来使得转让定价成为了一个重要问题。由此，香港方面已经提升了其对于转让定价问题的意识，着重通过建设相关法律法规以增加其对跨国避税、逃税问题的打击力度。随着香港转让定价法律法规的发展，理解相关规定并采取适当行动便显得日益重要，因为相关法规的变化无疑会影响现企业的供应链安排以及其于集团内部进行的交易。 全文阅读，请点击此处。