Trends in Transfer Pricing
Deloitte recently commissioned an extensive, global, independent research study to better understand emerging Transfer Pricing trends.
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.
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.
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.
Arm's Length Standard
Global views within reach.
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.
- IRS files notice of appeal in Altera case
- UK issues country-by-country reporting regulations
- Italy introduces country-by-country reporting requirement
- Canada announces proposed country-by-country reporting requirements
- US Tax Court rules for IRS on question of aggregation in transfer pricing adjustment
- Belarus refines transfer pricing regulations
- IRS issues international practice units on transfer pricing topics
- Irish Revenue Announce Formal APA Program
- IRS Releases Annual APA Report
- Turkey proposes adoption of country-by-country reporting requirement
- Portugal introduces country-by-country reporting requirement
- Romania introduces significant amendments to transfer pricing rules
US issues country-by-country reporting regulations
Australian court rules in favor of tax authorities in Chevron transfer pricing case
OECD Releases Final BEPS Reports
US Tax Court Invalidates Cost Sharing Rule in Altera Decision
OECD Issues Country-by-Country Reporting Implementation Package
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.