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.
US Tax Court Invalidates Cost Sharing Rule in Altera Decision
OECD Provides Update on Transfer Pricing Issues at July Public Consultation
Australian Taxation Office Issues Guidance on APAs
China Issues Regulations on Cost Sharing Agreements
Spain Issues New Corporate Income Tax Regulations, Including CbC Reporting Requirements
WCO Publishes Guide to Customs Valuation and Transfer Pricing
UK Tribunal Finds for Tax Authorities in Derivatives Case with Transfer Pricing Implications
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
BEPS Action Plan Item 13: The New Documentation Standard and Implications for the Financial Services Industry
September 2014 (Special Edition)
OECD Releases Guidance on Transfer Pricing Issues
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.