The Link Between Transfer Pricing and Customs Valuation - 2016 Country Guide
The authoritative “Link Between Transfer Pricing and Customs Valuation - 2016 Country Guide" compiles essential information regarding customs-related requirements and implications of related party pricing adjustments in key jurisdictions around the world.
Arm's Length Standard
A bimonthly update of transfer pricing events, written by international tax and transfer pricing specialists.
The new transfer pricing landscape
The Organization for Economic Cooperation and Development (OECD) on October 5, 2015, released the final reports under the Base Erosion & Profit Shifting (BEPS) project.
Business model optimization – is your business positioned to thrive?
The world of global tax is transforming. A global tax reset is underway. Is your business on solid ground to create value through business transformation?
Deloitte Transfer Pricing Digital DoX
In today's evolving tax landscape, businesses are re-evaluating transfer pricing processes, resource models, and use of enabling technology. Deloitte TP Digital DoX 1.0 is a web-based platform designed to facilitate and streamline the preparation of TP documentation reports.
Transfer pricing alerts
Updates on transfer pricing developments around the world.
Recent alerts and an archive of alerts from previous months appear below; for older issues, please email a request to email@example.com.
European Commission proposes public disclosure of MNE’s tax information (25 April 2016)
2015 U.S. APA report shows interest in APAs has never been higher (13 April 2016)
Portugal introduces country-by-country reporting requirement (9 April 2016)
Turkey proposes adoption of country-by-country reporting requirement (7 April 2016)
Irish Revenue announce formal APA program (7 April 2016)
Belarus refines transfer pricing regulations (5 April 2016)
Canada announces proposed country-by-country reporting requirements (24 March 2016)
IRS issues three transfer pricing International Practice Units (16 March 2016)
Italy introduces country-by-country reporting requirement (10 March 2016)
UK issues country-by-country reporting regulations (9 March 2016)
U.S. Tax Court rules for IRS on question of aggregation in transfer pricing adjustment (8 March 2016)
IRS files notice of appeal in Altera case (23 February 2016)
IRS issues international practice units on transfer pricing topics (17 February 2016)
Ireland issues country-by-country reporting regulations (28 January 2016)
Japan's proposed adoption of BEPS Action 13 includes new prescriptive transfer pricing documentation rules (27 January 2016)
U.S. issues country-by-country reporting regulations (6 January 2016)
France takes steps toward implementation of country-by-country (12 November 2015)
BEPS Final Report Updates Scope of Work for Guidance on Profit Splits (15 October 2015)
OECD Releases Final BEPS Reports (6 October 2015)
IRS Issues Temporary Regulations on Coordination Between Sections 482 and 367 (17 September 2015)
IRS Releases New Competent Authority Revenue Procedure (31 August 2015)
IRS Releases Advance Pricing Agreement Revenue Procedure (31 August 2015)
U.S. Tax Court's Altera Decision Raises Broader Questions (19 August 2015)
U.S. Tax Court Invalidates Cost Sharing Rule in Altera Decision (28 July 2015)
OECD Provides Update on Transfer Pricing Issues at July Public Consultation (14 July 2015)
OECD Issues Discussion Draft on Hard-to-Value Intangibles (8 June 2015)
OECD Releases Draft Guidance on Cost Contribution Arrangements (6 May 2015)
2014 U.S. Competent Authority Statistics Reveal Significant Increase in Demand and Inventory, More Expected to Come in 2015 (4 May 2015)
2014 U.S. APA Report Shows Program Holding Steady (10 April 2015)
Progress on Competent Authority Cases Results in IRS Acceptance of APA Prefiling Conferences for Bilateral U.S.- India APAs (12 March 2015)
OECD Issues Guidance on CbC Reporting Implementation (6 February 2015)
Singapore Releases New Transfer Pricing Guidelines (2 February 2015)
France Increases Penalties for Lack of Compliance With Docmunentation Rules (2 February 2015)
India, United States Reach Agreement to Solve Backlog of Competent Authority Cases (21 January 2015)
OECD Releases Five Transfer Pricing Discussion Drafts (22 December 2014)
Australia Issues Final Guidance on ATO's Controversial Transfer Pricing Reconstruction Power (15 November 2014)
OECD Issues Discussion Draft on Low-Value-Adding Intragroup Services (14 November 2014)
Greece Issues Templates and Guidelines for APA Negotiations (3 November 2014)
Multistate Tax Commission Hears From Firms on Transfer Pricing Project (3 November 2014)
BEPS Action Plan Item 13: The New Documentation Standard Implications for the Financial Services Industry (9 October 2014)
France Publishes New Transfer Pricing Documentation Form (22 September 2014)
OECD Release on Intangibles: Many Issues Unanswered (19 September 2014)
OECD Chapter I Release: Important Guidance on Location-Specific Advantages and Passive Association (18 September 2014)
OECD Release on Transfer Pricing Documentation: The New Global Standard (17 September 2014)
France Postpones Due Date of New Transfer Pricing Documentation (24 July 2014)
India's 2014 Budget Includes Transfer Pricing Proposals (10 July 2014)
OECD BEPS Transfer Pricing Deliverables on Track for September G20 Review and Approval (11 June 2014)
Mexico’s Supreme Court Rules on Expense Sharing Agreements with Nonresidents (7 May 2014)
Greece Provides Guidance on Transfer Pricing Rules (25 April 2014)
Italy Clarifies, Amends Transfer Pricing Rules (14 April 2014)
Iceland Introduces New Transfer Pricing Rules (14 April 2014)
Indian APA Program Takes Off (7 April 2014)
2013 U.S. APA Report Shows Significant Efficiency Gains (7 April 2014)
OECD Updates Transfer Pricing Documentation Proposal (4 April 2014)
IRS Issues Transfer Pricing Audit Roadmap (25 March 2014)
Danish Tribunal Rules on Cash Pooling Arrangement (5 March 2014)
France Enacts Additional Documentation Requirements (27 January 2014)
OECD Releases First Base Erosion and Profit Shifting Report (12 February 2013)
Brazil Issues New Transfer Pricing Regulations (18 January 2013)
Dispute avoidance: Advance pricing agreements
Deloitte's experience with the APA process spans the development of the national programs and this historical knowledge and insight combined with more recent practical experience helps us help companies to manage their transfer pricing issues.