Insights

Podcast series: Transfer Pricing Planet

Revolving around the MENA region 

Welcome to our podcast series!

The Transfer Pricing Planet podcast series, is where our leaders converge to discuss some of the latest tax trends, transfer pricing developments, and challenges throughout the Middle East and North Africa region.

The podcasts will equip you with knowledge on the latest regulatory changes and developments, and how they may impact your business. You can listen to episodes at your convenience via your desktop computer or smart phone.

Welcome to our podcast series!

 

GloBE pillar I and II and Transfer Pricing design

Shiv Mahalingham and Mourad Chatar
 

Businesses value certainty above all else and so it is important that the proposals are finalized sooner rather than later.

In late 2019, the Organization for Economic Co-operation and Development (OECD) presented a ‘two-pillar’ proposal for consultation that will overhaul international taxation and Transfer Pricing (TP) requirements for Multinational Enterprises (MNE’s). In the first episode of Transfer Pricing Planet podcast series, our experts discuss the proposals and how they may impact TP policy design in the region. Will the proposals lead to the introduction of a corporate income tax rate in the United Arab Emirates (UAE) and Bahrain?

Shiv Mahalingham, Middle East Transfer Pricing Leader, and Mourad Chatar UAE Transfer Pricing Lead, disccuss the GloBE pillar proposals and how they may impact TP policy design in the region.

GloBE pillar I and II and Transfer Pricing design

 

Financial transaction guidance 

Shiv Mahalingham and Rabia Gandapur
 

The first and most important message is that this is the first ever set of Financial Transactions Guidance for Transfer Pricing.

In February 2019, the OECD issued final TP Guidance on Financial Transactions (this is the first time the OECD Guidelines have been updated to include guidance on TP in this space). In the second episode of Transfer Pricing Planet podcast series, our Leaders discuss the key messages MNE’s operating in the region need to be aware of when TP intra-group loans, guarantees, treasury, cash pooling, captive insurance, and other Financial Transactions are involved.

Shiv Mahalingham, Middle East Transfer Pricing Leader, and Rabia Gandapur, FS Transfer Pricing Lead for MENA, share their insight on the key messages MNE’s operating in the region need to be aware of.

Financial transaction guidance

 

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