Topic
Transfer Pricing
270 published works
International Financial Law Prof Blog
OECD and Brazil’s federal revenue authority invite taxpayer input on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations
As part of the implementation phase of a joint transfer pricing project between the OECD and Brazil, the OECD Secretariat and Receita Federal do Brasil (RFB) have launched a survey to seek public input…
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OECD on Financial Guarantees
In February 2020, the Organization for Economic Cooperation and Development (“OECD”) released Transfer Pricing Guidance on Financial Transactions (“Guidance”). The Guidance is significant because it is the first time that…
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Termination of Intragroup Agreements in Crisis Times
By Astrid Pieron, Juan F. Lopez Valek
Multinational Enterprises (“MNE”) that are looking to mitigate their exposure to market changes provoked by crisis may find themselves considering the termination or suspension of intercompany agreements with non-performing parties.…
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Intra-Group Loans
In February 2020, the Organization for Economic Cooperation and Development (“OECD”) released Transfer Pricing Guidance on Financial Transactions (“Guidance”). The Guidance is significant because it is the first time that…
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Canadian Federal Court of Appeal Nukes Crown’s Transfer Pricing Arguments
By Brian W. Kittle, Anthony D. Pastore, Joshua M. Schneider
In a recent landmark case involving basic transfer pricing principles, Canada v. Cameco Corporation, 2020 FCA 112, the Canadian Federal Court of Appeal sided with the taxpayer. The Court rejected…
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Allocation of Catastrophic Costs
By Astrid Pieron, Juan F. Lopez Valek
COVID-19 has placed unforeseen stress on the distribution structures of Multinational Enterprises (“MNE”) due to catastrophic losses and costs from supply chain interruptions and plummeting demand. Existing intercompany agreements most…
China Law Insight
在海关与税务双重监管的“夹缝”中稳中求胜：国际贸易转让定价安排合规建议
By King & Wood
随着经济全球化的发展，跨国集团内关联公司之间的贸易安排及转让定价安排受到了税务和海关的双重关注，按照税务部门要求准备的转让定价同期资料经常成为海关估价补税时的重要证据。奢侈品、医药、电子、汽车及零售业等行业因为利润率较高或进口货物价格波动较大，成为了近年海关开展价格稽核查补税的重点对象。跨国企业如何在海关与税务双重监管的“夹缝”中做到稳中求胜，受到广泛关注。本文旨在分析国际贸易转让定价安排的海关审价风险并提出对策建议。
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Accurate Delineation of Financial Transactions
In February 2020, the Organization for Economic Cooperation and Development (“OECD”) released Transfer Pricing Guidance on Financial Transactions (“Guidance”). The Guidance is significant because it is the first time that…
International Financial Law Prof Blog
Ireland and Apple Win State Aid Case!
Scroll down to paragraph 241-245 for the application of arm's length to the Irish branches, paras 255-309, and then paragraph 322 for the analysis of the application of the TNMM…
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IRS Asserts Big-Ticket Transfer Pricing Penalties in Western Digital
By William G. McGarrity, Anthony D. Pastore, Daniel S. Emas
In May, the IRS asserted $340 million in transfer pricing penalties in Western Digital Corporation v. Commissioner. If the IRS prevails, these would appear to be the largest transfer pricing…