Financial Services Transfer Pricing

Sector trends and global developments in 2019

This collection of articles explores the tax challenges associated with technology and the digitization of the economy, with a focus on the impact on transfer pricing trends across banking, insurance, and asset management sectors.

Inspired by a wide range of topics, these articles focus major areas of impact across the globe including US Tax reform, Brexit, technology disruption, and the digitalization of the economy.

The report discusses:

  • The extent of global adoption of the Authorised OECD Approach (“AOA”) to Permanent Establishment (“PE”) profit attribution and application within the banking sector
  • Key areas of tax audit activity within transfer pricing and progress in resolving double taxation
  • US Tax reform and transfer pricing considerations
  • Brexit contingency planning transfer pricing considerations
  • Transfer pricing developments in the alternative asset management sector
  • Technology impact on the banking and insurance sectors and comparable transfer pricing methodologies
  • VAT considerations in transfer pricing policies
  • OECD proposals on a work programme to tackle the tax challenges arising from the digitalisation of the economy
Financial Services Transfer Pricing
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