The Link Between Transfer Pricing and Customs Valuation - 2015 Country Guide
The authoritative “Link Between Transfer Pricing and Customs Valuation - 2015 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
Arm's Length Standard is a bulletin of transfer pricing developments written by professionals of the member firms of Deloitte. The newsletter covers transfer pricing developments worldwide.
OECD Releases Final BEPS Reports
China’s SAT Issues Draft Guidance on Transfer Pricing Rules and BEPS Initiatives
US Tax Court’s Altera Decision Raises Broader Questions
Netherlands Introduces Draft Legislation on Country-by-Country Reporting and Transfer Pricing Documentation
IRS Issues Temporary Regulations on Coordination between Sections 482 and 367
IRS Releases Advance Pricing Agreement Revenue Procedure
IRS Releases New Competent Authority Revenue Procedure
US Tax Court Invalidates Cost Sharing Rule in Altera Decision
OECD Issues Country-by-Country Reporting Implementation Package
China’s SAT Releases New Bulletin to Strengthen Transfer Pricing Administration on Intragroup Outbound Charges
January 2015 (Special Edition)
OECD Issues BEPS Transfer Pricing Discussion Drafts
December 2014 / January 2015
OECD Issues Discussion Draft on Low-Value-Adding Intragroup Services
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.
Dispute resolution: Examination defense and mutual agreement procedure/competent authority (MAP/CA)
Deloitte takes an integrated approach to resolving transfer pricing disputes in the MAP/CA process.
Advisory and documentation
Deloitte provides practical solutions such as strategic approaches to transfer pricing documentation requirements, which help global businesses to achieve their operational and international tax objectives.