Topic
Transfer Pricing
289 published works
Law & Economics Prof Blog
Macey-Dare on an 1856 Transfer Pricing Case
Post v. Jones (US Supreme Court 1856) – A Protype Early Transfer Pricing Type Case (at SSRN)Rupert Macey-Dare University of Oxford - Saint Cross College; Middle Temple; Freshfields Bruckhaus Deringer LLP;…
Global Policy Watch
Nigeria Sends Clear Signal of Getting Serious about Tax Enforcement
Over the past few years, Nigeria has reformed its transfer pricing regulations, introduced mechanisms to tackle tax evasion and pursued other revenue enhancing initiatives. With revenue from petroleum taxes at its…
Cov Africa
Nigeria Sends Clear Signal of Getting Serious about Tax Enforcement
Over the past few years, Nigeria has reformed its transfer pricing regulations, introduced mechanisms to tackle tax evasion and pursued other revenue enhancing initiatives. With revenue from petroleum taxes at its…
International Financial Law Prof Blog
OECD releases Implementation Package for BEPS country-by-country reporting
Pushing forward efforts to boost transparency in international tax matters, the OECD today released a package of measures for the implementation of a new Country-by-Country Reporting plan developed under the…
SALT Shaker
Alas, the MTC Executive Committee Approves Its Transfer Pricing Program Design
After nearly a year of planning, the Multistate Tax Commission Executive Committee today approved the Arm’s-Length Adjustment Services Advisory Group Final Program Design. The following six states have agreed to…
Inside SALT
District of Columbia’s Transfer Pricing Enforcement Program and Combined Reporting Regime: Taking Two Bites of the Same Apple
By Stephen P. Kranz, Diann Smith, McDermott Will & Emery
In his recent article, “A Cursory Analysis of the Impact of Combined Reporting in the District”, Dr. Eric Cook claims that the District of Columbia’s (D.C. or the District) newly…
SALT Shaker
If They Build It, Will They Come? ALAS Advisory Group Prepares Final Program Design to Present to MTC Executive Committee Amidst Light Early Interest From States
The Multistate Tax Commission’s Arm’s-Length Adjustment Services Advisory Group met via teleconference to continue the design of a program to analyze intercompany transfer pricing. Since they last met on March…
Inside SALT
Let the Training Begin: MTC Transfer Pricing Audits Draw Near
By Diann Smith, Eric Carstens, Stephen P. Kranz, McDermott Will & Emery
Deputy Executive Director Greg Matson (a nice guy at heart) announced this week that the Multistate Tax Commission (MTC) has hired its first transfer pricing training consultant and is scheduled…
SALT Shaker
MTC Inches Closer to Developing Its Transfer Pricing Program
View the full Legal Alert. The Arm’s Length Adjustment Service Advisory Group of the Multistate Tax Commission continued its transfer pricing effort with a teleconference today to discuss its training…
SALT Shaker
Not in Our State: Indiana Rejects Federal Transfer Pricing Study to Justify Intercompany Pricing and Forced Combination
By Jonathan Maddison and Timothy Gustafson The Indiana Department of Revenue determined that forced combination of an Indiana taxpayer, its wholly owned disregarded entity and its out-of-state parent company was…