Topic
Transfer Pricing
212 published works
Cooking with SALT
State Transfer Pricing Defense Needs Deep Section 482 Analysis
Bloomberg Tax Multinational corporations have long battled the IRS and other nations’ taxing authorities over their transfer pricing arrangements. But transfer pricing examinations and disputes at the state level can…
Best Methods
APA Statutory Report Reveals Successful 2023 for APMA
By Sonal Majmudar, Jason M. Osborn
On March 22, 2024 the IRS’s Advance Pricing Mutual Agreement Program (“APMA” or the “Program”) released Announcement 2024-16 which provides their annual Advance Pricing Agreement (“APA”) report (the “Report”), and…
Nuestra Fiscalidad
El Importe B del Pilar I de la OCDE: primeros pasos hacia la simplificación de las normas de precios de transferencia
By Garrigues
La OCDE publica el Informe sobre el Importe B del Pilar I, que incluye diversas indicaciones para el tratamiento en materia de precios de transferencia de las actividades básicas de…
Best Methods
Amount B: Some Benefits, More Burdens
By Jason M. Osborn, Elena B. Khripounova
On February 19, 2024, the OECD Inclusive Framework on BEPS published its long-awaited final report on Pillar One – Amount B.[i] The report details guidance on the “simplified and streamlined…
Best Methods
Transfer Pricing Audits: What Taxpayers Can Do to Prepare
The IRS has made it clear once again that transfer pricing remains a key focus in its ongoing enforcement efforts.[1] And with significant additional resources to do so over the…
China Law Insight
关联交易之“授受不亲”——税企关注的转让定价问题系列谈丨有形资产交易篇
By King & Wood
作者：董刚 段桃 史册 王晨璐 我们在上篇文章《关联交易之“授受不亲”——税企关注的转让定价问题系列谈丨资金融通篇》中向各位读者介绍了资金借贷关联交易、集团资金池以及关联担保交易中税务机关的关注重点。在本篇文章中，我们将为各位读者介绍与分析有形资产关联交易中容易被税务机关关注的交易安排。 阅读更多
China Law Insight
关联交易之“授受不亲”——税企关注的转让定价问题系列谈丨资金融通交易篇
By King & Wood
作者：董刚 段桃 史册 王晨璐 我们在上篇文章《关联交易之“授受不亲”——税企关注的转让定价问题系列谈丨无形资产交易篇》中向各位读者介绍了无形资产使用权和所有权转让关联交易中税务机关关注的重点问题，并简要分析了数字经济下，国际反避税规则最新发展对跨国企业无形资产转让定价管理的影响。在本篇文章中，我们将着重为各位读者介绍与分析资金融通关联交易中税务机关所关注的转让定价问题。 阅读更多
China Law Insight
转让定价风险防控新路径：深圳“跨境事项事前税收遵从评估服务”简评
By King & Wood
作者：刘勃 张春阳 2023年12月28日，国家税务总局深圳市税务局在官方网站发布了《跨境事项事前税收遵从评估服务问答》，宣布推出跨境事项事前税收遵从评估服务。通过遵从评估服务机制，企业可提请深圳市税务局就其未来跨境关联交易定价安排的特别纳税调整风险（即俗称反避税风险）进行评估反馈，以取得更高的税收确定性。 阅读更多
Best Methods
Happy New Year. Here’s a GLAM on Implicit Support.
“Implicit support” comes charging out of the gates as an early candidate for Word or Phrase of the Year for 2024. Before year’s end, the IRS Office of Chief Counsel…
Best Methods
Blowing the Whistle on Transfer Pricing
By Tyler M. Johnson, Anthony D. Pastore
In a recent case, Villa-Arce v. Commissioner,[1] a whistleblower sent information to the IRS that he believed showed that the company was using improper transfer pricing practices and taking unjustified…